The beginning inventory at Keats Office Supplies and data on purchases and sales for a three-month period are as follows: Date Transaction Number of Units Per Unit Total March 3 Inventory 84 $525 $44,100 8 Purchase 168 630 105,840 11 Sale 113 1,750 197,750 30 Sale 71 1,750 124,250 April 8 Purchase 140 700 98,000 10 Sale 84 1,750 147,000 19 Sale 42 1,750 73,500 28 Purchase 140 770 107,800 May 5 Sale 84 1,840 154,560 16 Sale 112 1,840 206,080 21 Purchase 252 840 211,680 28 Sale 126 1,840 231,840 1. Record the inventory, purchases, and cost of merchandise sold data in a perpetual inventory record using the last-in, first-out method. Under LIFO, if units are in inventory at two different costs, enter the units with the HIGHER unit cost first in the Cost of Merchandise Sold Unit Cost column