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LIFO Perpetual Inventory The beginning inventory of merchandise at Dunne Co. and data on purchases and sales for a three-month period ending June 30 are as follows: Date Transaction Number of Units Per Unit Total Apr. 3 inventory 84 $525 $44,100 8 Purchase 168 630 105,840 11 Sale 113 1,750 197,750 30 Sale 71 1,750 124,250 May B Purchase 140 700 98,000 10 Sale 84 1,750 147,000 19 Sale 42 1,750 73,500 28 Purchase 140 770 107,800 June 5 Sale 84 1,840 154,560 16 Sale 112 1,840 206,080 21 Purchase 252 840 211,680 28 Sale 126 1,840 231,840 Required: 1. Record the inventory, purchases, and cost of merchandise sold data in a perpetual inventory record similar to the one illustrated in Exhibit 4, using the last-in, first-out method. Under UFO, funts are in inventory at two different costs, enter the units with the HIGHER unit cost first in the cost of Merchandise Sold Unit Cost column and LOWER unit cost first in the Inventory Unit Cost column