Perpetual Inventory Using FIFO Beginning inventory, purchases, and sales data for portable game players are as follows: Apr. 1 Inventory 71 units @ $85 10 Sale 48 units 15 Purchase 30 units @ $90 20 Sale 29 units 24 Sale 13 units 30 Purchase 39 units @ $95 The business maintains a perpetual inventory system, costing by the first-in, first-out method. a. Determine the cost of the merchandise sold for each sale and the inventory balance after each sale, presenting the data in the form illustrated in Exhibit 3. Under FIFO, if units are in inventory at two different costs, enter the units with the LOWER unit cost first in the Cost of Merchandise Sold Unit Cost column and in the Inventory Unit Cost column. Perpetual Inventory Account First-in, First-out Method Portable Game Players Date Quantity Purchased Purchases Unit Cost Purchases Total Cost Quantity Cost of Merchandise Sold Cost of Merchandise Sold Unit Cost Cost of Merchandise Sold Total Cost Inventory Quantity Inventory Unit Cost Inventory Total Cost Apr. 1 fill in the blank 8867da09e03bffd_1 $fill in the blank 2 $fill in the blank 8867_3 Apr. 10 fill in the blank 8867da09e03bffd_4 $fill in the blank 8867da09e03bffd_5 $fill in the blank 8867da09e03bffd_6 fill in the blank 8867da09e03bffd_7 fill in the blank 8867da09e03bffd_8 fill in the blank 8867da09e03bffd_9 Apr. 15 fill in the blank 8867da09e03bffd_10 $fill in the blank 8867da09e03bffd_11 $fill in the blank 8867da09e03bffd_12 fill in the blank 8867da09e03bffd_13 fill in the blank 8867da09e03bffd_14 fill in the blank 8867da09e03bffd_15 fill in the blank 8867da09e03bffd_16 fill in the blank 8867da09e03bffd_17 fill in the blank 8867da09e03bffd_18 Apr. 20 fill in the blank 8867da09e03bffd_19 fill in the blank 8867da09e03bffd_20 fill in the blank 8867da09e03bffd_21 fill in the blank 8867da09e03bffd_22 fill in the blank 8867da09e03bffd_23 fill in the blank 8867da09e03bffd_24 fill in the blank 8867da09e03bffd_25 fill in the blank 8867da09e03bffd_26 fill in the blank 8867da09e03bffd_27 Apr. 24 fill in the blank 8867da09e03bffd_28 fill in the blank 8867da09e03bffd_29 fill in the blank 8867da09e03bffd_30 fill in the blank 8867da09e03bffd_31 fill in the blank 8867da09e03bffd_32 fill in the blank 8867da09e03bffd_33 Apr. 30 fill in the blank 8867da09e03bffd_34 fill in the blank 8867da09e03bffd_35 fill in the blank 8867da09e03bffd_36 fill in the blank 8867da09e03bffd_37 fill in the blank 8867da09e03bffd_38 fill in the blank 8867da09e03bffd_39 fill in the blank 8867da09e03bffd_40 fill in the blank 8867da09e03bffd_41 fill in the blank 8867da09e03bffd_42 Apr. 30 Balances $fill in the blank 8867da09e03bffd_43 $fill in the blank 8867da09e03bffd_44