Montoure Company uses a perpetual inventory system. It earned the following calendar year purchases and sales transactions. (For specific identification, units sold consist of 600 units from beginning inventory, 300 units from the February 10 purchase, 200 from the March 13 purchase, 50 units from the August 21 purchase and 250 from the September 5 purchase) Date Activities Units Acquired at Cost Units Sold at Retail 1-Jan Beginning Inventory 600