Elsas Boards sells a snowboard, Xpert, that is popular with snowboard enthusiasts. Information relating to Elsas purchases and sales of Xpert snowboards during September is shown below. During the same month, 121 Xpert snowboards were sold. Additional data regarding Elsas sales of Xpert snowboards are provided below. Elsas uses a perpetual inventory system.

Unit Cost $97 102 104 105 Explanation Units Date Sept. 1 Sept. 12 Sept. 19 Sept. 26 Total Cost Inventory Purchases Purchases Purchases 26 45 20 50 141 $ 2,522 4,590 2,080 5,250 $14,442 Totals Unit Price 12 $199 199 209 Total Date Sept. 5 Sept. 16 Sept. 29 Units Sale Sale Sale Revenue $2,388 9,950 12,331 $24,669 59 Totals 121