Sheffeld Outdoor Stores Inc. uses a perpetual inventory system and has a beginning inventory, as at April 1, of 157 tents. This consists of 49 tents at a cost of $214 each and 108 tents at a cost of $ 226 each. During April, the company had the following purchases and sales of tents: Purchases Sales Date Units Unit Cost Units Unit Price Apr. $383 3 10 17 24 30 75 201 $278 248 383 304 289 197 383