Stannard PC Plus, Inc. repairs & sells new computers. The ending balance in the inventory account on September 30, 2012 was 8 units at $265 per unit. The company uses a perpetual inventory system and has the following transactions during October 2012. Date Description Quantity Cost Per Oct 4 Purchase 11 $200 Oct 11 Sold 14 Oct 17 Purchase 36 $215 Oct 22 Sold 4 Oct 26 Purchase 17 $245 Oct 30 Sold 44 Create a perpetual inventory record assuming LIFO inventory costing.