P$6\mathrm{.}3$B $($LO $2,3)($Apply perpetual FIFO and average cost; compare effects.$)$ Family Appliance Mart Ltd$.$ opened for business on May $1$ and uses a perpetual inventory system. During May, the company had the following purchases and sales for one of its products:

$\backslash$table$[[$Date$,$Purchases,Sales$],[$Units$,$Unit Cost,Units,Unit Price$],[$May$,1,110,$$$190,,],[6,140,220,,],[11,,,200,$$$350$