Lindas Boards sells a snowboard, Xpert, that is popular with snowboard enthusiasts. Information relating to Lindas purchases of Xpert snowboards during September is shown below. During the same month, 121 Xpert snowboards were sold. Lindas uses a periodic inventory system.

Date		Explanation		Units		Unit Cost		Total Cost
Sept. 1		Inventory		26		$102		$ 2,652
Sept. 12		Purchases		45		103		4,635
Sept. 19		Purchases		20		108		2,160
Sept. 26		Purchases		50		114		5,700
		Totals		141				$15,147