Inaigo Lta., which uses a perpetual inventory system, recorded the following inventory transactions for this year:

$\backslash$table$[[,,,$Purchases,Sales$],[,,,$Units,Unit Cost,Units,Selling Price$/$Unit$],[$Apr$.,1,$Beginning inventory,$110,$$$15,,],[,25,$Purchase,$320,17,,],[$May$,4,$Purchase,$150,19,,],[,16,$Sale,,,$260,$$$31$