The beginning inventory of merchandise at Dunne Co, and data on purchases and sales for a three-month period ending June 30, 200 Date Transaction Number of Units Per Unit Total Apr. 3 Inventory 8 Purchase 25 75 11 Sale $1,200 1,240 2,000 2,000 40 30 Sale 30 May 8 Purchase 60 10 Sale 1,260 2,000 50 $30,000 93,000 80,000 60,000 75,600 100,000 40,000 100,800 90,000 56,250 14,240 19 Sale 20 2,000 28 Purchase 80 1,260 June 5 Sale 40 2,250 16 Sale 25 21 Purchase 35 2,250 1,264 2,250 28 Sale 44 99,000 Required: 1. Record the inventory, purchases, and cost of merchandise sold data in a perpetual inventory record similar to the one illustrated in Bhibit Under FIFO, If units are in inventory at two different costs, enter the units with the LOWER unit cost first in the Cost of Merchandise Sold Unit Co Cost column