the question Is that the business have the following inventory record

May 1st Beginning inventory 55 sets @ $300

5th Sold 12 sets @ $650

8th Purchased 8 sets @ $260

15th Purchased 10 sets @ $280

20th Sold 12 sets @ $650

25th Purchased 22 sets @ $310

28th Purchased 15 sets @ $320

30th Sold 46 sets @ $650

and its uses the perpetual inventory system. if it has to pay transport on each purchase of $50 a set. In order to sell a set, they also have to pay $40 a set to transport the set to the customers.

moreover, Four of the sets from the purchase on the 28th of May have been damaged and will only be able to be sold in the future for $100 a set. No stock loss has occurred.

how can I calculate first in first out