Teradyne Labs uses the perpetual inventory system and recorded the following transactions last year:

$\backslash$table$[[$Date$,,$Units,$\backslash$table$[[$Unit$],[$Cost$]]],[\backslash$table$[[$May$],[2]],\backslash$table$[[$Beginning$],[$Inventory$]],101,1],[\backslash$table$[[$May$],[8]],\backslash$table$[[$Purchase$],[$#$1]],7,3],[\backslash$table$[[$May$],[10]],$Sale #$1,44,],[\backslash$table$[[$May$],[22]],\backslash$table$[[$Purchase$],[$#$2]],71,4],[\backslash$table$[[$May$],[25]],$Sale #$2,84,]]$

Build a table for the purchases and sales during the month of May. Find ending cost of goods sold using LIFO.