Fish Finders Purchases Sales Ending Inventory (ED) Purch Purch Sale Units Sale $/Unit Date Units $/Unit Purch (CGS) (CGS) Sale $ (CGS) El Units El $/Unit El $ Beg. Bal. 500 $ 40.00 $ 20,000.00 jul. 1 5000 $ 42.00 $ 210,000.00 jul. 2 5200 $ 82.00 | $ 426,400.00 jul.13 1850 $ 50.00 $ 92,500.00 jul.20 -1850 | $ (50.00) $ (92,500.00) Propellers Purchases Sales Ending Inventory (ED) Purch Purch Sale Units Sale $/Unit Date Units $/Unit Purch (CGS) (CGS) Sale $ (CGS) El Units El $/Unit El $ Beg. Bal. 5200 55.00 $ 286,000.00 jul.1 4000 $ 85.00 $ 340,000.00 jul.13 3100 $ 50.00 $ 155,000.00 jul.15 2500 $ 99.00 $ 247,500.00