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PART B 15 Marks Rapport Ltd operates in the retail sector selling electrical goods and uses the perpetual inventory system. The details for Product Group XXZ123 for the month of June are given below: June 1 Inventory on hand 2 100 units @ $220 June 4 Purchases 3 900 units @ $230 June 9 Sales 2 800 units June 12 Purchases 2 200 units @ $240 June 16 Returned 200 of units purchased on June 12 June 24 Sales 2 500 units June 26 Sales returns from June 24 sale 50 units (returned to inventory) June 28 Sales 2 000 units June 30 A physical inventory revealed 650 units on hand Required: a. Using the FIFO method prepare a record of movements (stock card) for Product Group XXZ123 using the format below: 12 Marks Date Explanation Purchases Unit Total Cost cost Cost of Sales Unit Units Cost Total cost Balance Unit Cost Total cost Units Units b. If units are sold for $400 per unit prepare an extract from the Statement of Financial Performance to show the calculation of Gross Profit. 3 Marks