Miami Discount Company inventory records show: Unit Cost Total Cost Beginning inventory 3,000 $38.00 $114,000 Purchases: February 14 900 39.00 35,100 191 March 18 2,400 40.00 96,000 July 21 1,800 40.30 72,540 September 27 1,800 40.60 73,080 November 27 600 41.00 24,600 Sales: April 15 2,800 August 20 2,000 October 3 1,500 The December 31 inventory was 4,200 units. Miami Discount Company uses perpetual inventory procedure. Present a schedule showing the measurement of the ending inventory using FIFO perpetual inventory procedure.