TB Es Qu. 10-100 Tool City, Inc. had 300 cordless... Tool City, Inc. had 300 cordless screwdrivers on hand at January 1, 20X1 costing $45 each. Purchases and sales of cordless screwdrivers during the month of January were as follows: Date Purchases Sales January 9 200 @ $75 January 14 100 @ $47 January 23 75 @ $76 January 25 100 @ $48 January 30 75 @ $77 Tool City does not maintain perpetual inventory