The beginning inventory at Dunne Co. and data on purchases and sales for a three-month period ending June 30 are as follows: Date Transaction Number of Units Per Unit Total Apr. 3 Inventory 72 $150 $10,800 8 Purchase 144 180 25,920 11 Sale 96 500 48,000 30 Sale 60 500 30,000 May 8 Purchase 120 200 24,000 10 Sale 72 500 36,000 19 Sale 36 500 18,000 28 Purchase 120 220 26,400 June 5 Sale 72 525 37,800 16 Sale 96 525 50,400 21 Purchase 216 240 51,840 28 Sale 108 525 56,700 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 are in inventory at two different costs, enter the units with the LOWER un