The following data represent the beginning inventory and, in order of occurrence, the purchases and sales of Ramos, Inc. for an operating period. Units Unit Cost Total Cost Units Sold Beginning Inventory 32 $72 $2,304 Sale No. 1 10 Purchase No. 1 28 80 2,240 Sale No. 2 32 Purchase No. 2 20 76 1,520 Totals 80 $6,064 42 Assuming Ramos, Inc. uses weighted-average (perpetual) inventory procedures, sale no. 2 is recorded as an entry to Cost of Goods sold for: