Gale Company has the following inventory and purchases during the fiscal year ended December 31, Beginning Inventory Feb. 10 purchased 310 units @$ 86/unit 225 units @$ 90/unit Feb. 20 sold Mar. 13 purchased Sept. 5 purchased Oct. 10 sold 390 units @$ 166/unit 265 units @$ 84/unit 275 units @$ 70/unit 530 units @$ 166/unit Gale Company employs a perpetual inventory system