The following information is for the inventory of mini-kettles at Sheffield Company Limited for the month of May. Units Unit Units Unit Date Transaction In Cost Total Sold Price Total May 1 Balance 110 $4.00 $440 6 Purchase 800 4.10 3,280 7 Sale 340 $7.00 $2,380 10 Sale 340 7.40 2,516 12 Purchase 400 4.80 1,920 15 Sale 230 7.60 1,748 18 Purchase 300 4.90 1,470 22 Sale 400 7.80 3,120 25 25 Purchase 520 4.60 2,392 30 Sale 230 7.40 1,702 Totals 2,130 $9,502 1,540 $11,466