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 54 $300 $16,200 8 Purchase 108 360 38,880 11 Sale 72 1,000 72,000 30 Sale 45 1,000 45,000 May 8 Purchase 90 400 36,000 10 Sale 54 1,000 54,000 19 Sale 27 1,000 27,000 28 Purchase 90 440 39,600 June 5 Sale 54 1,050 56,700 16 Sale 72 1,050 75,600 21 Purchase 162 480 77,760 28 Sale 81 1,050 85,050 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 unit cost first in the Cost of Goods Sold Unit Cost column and in the Inventory Unit Cost column.