The following data were obtained for Beetle Co., a merchandising business, for the month of August: August 3 Beginning Inventory 12 units @ $45 11 Purchase 13 units @ $47 14 Sale 18 units 21 Purchase 9 units @ $60 25 Sale 10 units Complete the inventory cost sheet assuming the business maintains a perpetual inventory system and calculates the cost of merchandise sold and ending inventory using FIFO