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