Perpetual Inventory Using LIFO

The following units of a particular item were available for sale during the calendar year:

$\backslash$table$[[$Jan$.1,$Inventory,$3,900$ units at $$39],[$Apr$.19,$Sale,$2,400$ units$],[$June $30,$Purchase,$4,400$ units at $$44],[$Sept$.2,$Sale,$5,200$ units$],[$Nov$.15,$Purchase,$1,900$ units at $$47]]$

units are in inventory at two or more different costs, enter the units with the LOWER unit cost first in the Inventory Unit Cost column.