The beginning inventory of merchandise at Rhodes 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 36 $150 $5,400 B Purchase 72 180 12,960 11 Sale 48 500 24,000 30 Sale 30 500 15,000 May 8 Purchase 60 200 12,000 10 Sale 36 500 18,000 19 Sale 18 500 9,000 28 Purchase 60 220 13,200 June 5 Sale 36 525 18,900 16 Sale 48 525 25,200 22 21 Purchase 108 240 25,920 28 Sale 54 525 28,350