Perpetual Inventory Using LIFO

Beginning inventory, purchases, and sales data for portable game players are as follows:

$\backslash$table$[[$Apr$.1,$Inventory,$57$ units @ $$40],[10,$Sale,$38$ units$],[15,$Purchase,$76$ units @ $$42],[20,$Sale,$42$ units$],[24,$Sale,$11$ units$],[30,$Purchase,$21$ units @ $$44]]$

The business maintains a perpetual inventory system, costing by the last$-$in$,$ first$-$out method. unit cost first in the Cost of Merchandise Sold Unit Cost column and LOWER unit cost first in the Inventory Unit Cost column.