The beginning inventory of drift boats at River's Edge Co. and data on purchases and sales for a three-month period are as follons Number of Units Per Unit Date Transaction Total March I 15 25 l0 13 15 l0 Inventory $2.200 33,000 56,250 50,000 65,000 34,500 51,000 25,500 58,750 03,000 61,800 48,000 78,000 8 Purchase II Sale 22 Sale 2,250 5,000 5,000 2,300 5,100 5,100 2,350 5,150 5,150 2,400 5,200 April 3 Purchase 10 Sale 21 Sale 30 Purchase 25 20 12 20 15 May 5 Sale 13 Sale 21 Purchase 28 Sale