The beginning inventory at Dunne Co. and data on purchases and sales for a three-month period ending June 30 are as follows Number Date Transaction of Units Per Unit Total Apr. 3 Inventory $225 270 750 750 300 $13,500 32,400 60,000 37,500 30,000 45,000 22,500 8 Purchase 120 11 Sale 30 Sale May 8 Purchase 10 Sale 19 Sale 50 100 28 Purchase 330 60 80 180 90 June 5 Sale 16 Sale 21 Purchase 28 Sale 64,800 71,100 Required: 1. Record the inventory, purchases, and cost of merchandise sold data in a perpetual inventory record similar to the one illustrated in Exhibit 3, using the first-in, first-out method. Under FIFO, if units Sold Unit Cost column and in the Inventory Unit Cost column are in inventory at two different costs, enter the units with the LOWER unit cost first in the Cost of Goods