The following information applies to the questions displayed below.] During the year, TRC Corporation has the following inventory transactions. Number of Units 50 130 200 110 Unit Cost Total Cost $42 $ 2100 5,720 9,400 5,280 Date Jan. 1 Transaction Apr. 7 Jul. 16 Oct. 6 Beginning inventory Purchase Purchase Purchase 47 48 490 $ 22,500 For the entire year, the company sells 440 units of inventory for $60 each