Pina Colada Ltd$.,$ which uses a perpetual inventory system, recorded the following inventory transactions for this year:

$\backslash$table$[[,,,$Purchases,Sales$],[,,,$Units,Unit Cost,Units,Selling Price$/$Unit$],[$Apr$.,1,$Beginning inventory,$100,$$$16,,],[25,$Purchase,$310,18,,.],[$May$,4,$Purchase,$140,20,,],[16,$Sale,,,$250,$$$32$