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