Margaret's Boards sells a snowboard, Xpert, that is popular with snowboard enthusiasts. Information relating to Margaret's purchases of Xpert snowboards during September is shown below. During the same month, 120 Xpert snowboards were sold. Date Units Unit Cost Total Cost Explanation Inventory Sept. 1 25 $50 $ 1.250 Sept. 12 Purchases 45 58 2,610 WS Sept. 19 Purchases 15 60 900 Sept. 26 Purchases 40 61 2.440 Totals 125 $7.200 Additional data regarding Margaret's sales of Xpert snowboards are provided below. Assume that Margaret's uses a perpetual inventory system Units Total Revenue Date Sept. 5 Unit Price $181 Sale 10 $ 1,810 Sept. 16 Sale 50 181 9,050 Sept. 29 Sale 60 213 12.780 Totals 120 $ 23,640 Compare ending inventory using a perpetual inventory system to ending inventory using a periodic inventory system. Periodic Perpetual Ending Inventory FIFO $ 305 Ending Inventory LIFO $ $ 200