The beginning inventory at Midnight Supplies and data on purchases and sales for a three month period ending March 31 are as follows Date Transaction Number of Units Per Unit Total Jan. 1 Inventory 10 Purchase 28 Sale 30 Sale 5 Sale 10 Purchase 16 Sale 28 Sale 3,000 7,100 4,200 1,300 500 18,500 8,900 8,200 14,500 10,000 3,400 8,000 $56.00 $168,000 454,400 470,400 145,600 56,000 66.001,221,000 117.00 1,041,300 959,400 980,200 117.00 1,170,000 231,200 936,000 64.00 112.00 112.00 112.00 Feb. 117.00 Mar.5 Purchase 67.60 14 Sale 25 Purchase 30 Sale 68.00 117.00 Instructions