Perpetual Inventory Using FIFO Beginning inventory, purchases, and sales data for portable game players are as follows: Apr. 1 Inventory 45 units @ $73 10 Sale 37 units 15 Purchase 26 units @ $77 20 Sale 17 units 24 Sale 8 units 30 Purchase 38 units @ $82 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 1effa3f98fb007d_1 $fill in the blank 1effa3f98fb007d_2 $fill in the blank .1effa3f98fb007d_3 Apr. 10 fill in the blank 1effa3f98fb007d_4 $fill in the blank 1effa3f98fb007d_5 $fill in the blank 1effa3f98fb007d_6 fill in the blank 1effa3f98fb007d_7 fill in the blank 1effa3f98fb007d_8 fill in the blank 1effa3f98fb007d_9 Apr. 15 fill in the blank 1effa3f98fb007d_10 $fill in the blank 1effa3f98fb007d_11 $fill in the blank 1effa3f98fb007d_12 fill in the blank 1effa3f98fb007d_13 fill in the blank 1effa3f98fb007d_14 fill in the blank 1effa3f98fb007d_15 fill in the blank 1effa3f98fb007d_16 fill in the blank 1effa3f98fb007d_17 fill in the blank 1effa3f98fb007d_18 Apr. 20 fill in the blank 1effa3f98fb007d_19 fill in the blank 1effa3f98fb007d_20 fill in the blank 1effa3f98fb007d_21 fill in the blank 1effa3f98fb007d_22 fill in the blank 1effa3f98fb007d_23 fill in the blank 1effa3f98fb007d_24 fill in the blank 1effa3f98fb007d_25 fill in the blank 1effa3f98fb007d_26 fill in the blank 1effa3f98fb007d_27 Apr. 24 fill in the blank 1effa3f98fb007d_28 fill in the blank 1effa3f98fb007d_29 fill in the blank 1effa3f98fb007d_30 fill in the blank 1effa3f98fb007d_31 fill in the blank 1effa3f98fb007d_32 fill in the blank 1effa3f98fb007d_33 Apr. 30 fill in the blank 1effa3f98fb007d_34 fill in the blank 1effa3f98fb007d_35 fill in the blank 1effa3f98fb007d_36 fill in the blank 1effa3f98fb007d_37 fill in the blank 1effa3f98fb007d_38 fill in the blank 1effa3f98fb007d_39 fill in the blank 1effa3f98fb007d_40 fill in the blank 1effa3f98fb007d_41 fill in the blank 1effa3f98fb007d_42 Apr. 30 Balances $fill in the blank 1effa3f98fb007d_43 $fill in the blank 1effa3f98fb007d_44