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Douglas Company's beginning inventory and purchases during the fiscal year ended December 31, 20--, were as shown. Units Unit Price Total Cost 1,090 $ 8.00 $ 8,720 890 9.00 8,010 400 9.50 3,800 7,140 700 10.20 January 1, 20- Beginning inventory March 5 1st purchase April 16 2nd purchase June 3 3rd purchase August 18 4th purchase September 13 Sth purchase November 14 6th purchase December 3 7th purchase 580 10.90 6,322 800 11.90 9,520 410 14.00 5,740 520 14.05 7,306