Flounder-Mart Centre Inc. opened for business on May 1, and uses a perpetual inventory system. During May, the company had the following purchases and sales for one of its products: Purchases Sales Date Units Unit Cost Units Unit Price May 1 120 $100 3 80 $246 8 100 111 13 15 25 20 27 80 00 269 60 60 116 80 60 293 40 320