The management of Peru, Inc. has engaged you to assist in the preparation of year end (December 31) financial statements. You are told that on November 30, the correct inventory level was 145,750 units. During the month of December, sales totaled 138,600 units including 40,000 units shipped on consignment to Panama Corp. A letter received from Panama indicates that as of December 31, it has sold 15,200 units and was still trying to sell the remainder. A review of the December purchase orders to various suppliers shows the following: Purchase Date Date Invoice Date Quantity in Terms Order Date Units Shipped Received 12-31-20 01-02-21 4,200 01-02-21 01-05-21 FOB Destination 12-05-20 01-02-21 3,600 12-17-20 12-22-20 FOB Destination 12-06-20 01-03-21 7,900 01-05-21 01-07-21 FOB Shipping Point 12-18-20 12-20-20 8,000 12-29-20 01-02-21 FOB Shipping Point 12-22-20 01-05-21 4,600 01-04-21 01-06-21 FOB Destination 12-27-20 01-07-21 3,500 01-05-21 01-07-21 FOB Destination Peru uses the "passing of legal title" for inventory recognition. Questions: 1. Goods purchased during December totaled Whits 2. How many units were sold during December? units 3. How many units should be included in Peru's inventory at December 31, 2017? WhiIts