Montoure Company uses a perpetual inventory system. It entered into the following calendar-year purchases and sales transactions Activities Units Acquired at Cost 660 units @ $60 per unit 330 units @ $57 per unit 110 units @ $45 per unit Units Sold at Retail Date 1 Beginning inventory Jan. Feb. 10 Purchase Mar Mar 13 Purchase 715 units @ $70 per unit 15 Sales 160 units @ $65 per unit 570 units @ $61 per unit Aug. 21 Purchase Sept. 5 Purchase Sept. 10 Sales 730 units @ $70 per unit 1,830 units 1,445 units Totals Specific Identification: Goods Purchased Cost of Goods Sold Inventory Balance Cost Cost Cost # of units Date # of units per per Cost of Goods Sold # of units per Inventory Balance sold unit unit unit January 1 660 @ 60.00 = $ 39,600.00 February 10 330 @ 157.00 100 X @ 57,00 5,700.00 $ 5,700.00 March 13 110 110 @ @ $ 45.00 57.00 0X @ 45.00 March 15 Aug 21 160 @ 65.00 $ 65.00 3,250.00 50 $ 3,250.00 $ Sep 5 570 61.00 $ 65.00 $ 61.00 235(X 14,335.00 $ 14,335.00 Sep 10 $ 0.00 Totals A