Gale Company has the following inventory and purchases during the fiscal year ended December 31, 2020. Beginning Inventory Feb. 10 purchased Feb. 20 Mar. 13 sold purchased 300 units @ $ 215 units @ $ 380 units @$ 273 units @ $ 84/unit 88/unit 164/unit Sept. 5 purchased 265 units @ $ 82/unit 68/unit Oct. 10 sold 520 units @ $ 164/unit Gale Company employs a perpetual inventory system