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10. Yellow Sand Company used perpetual inventory system. At August 31, the ending inventory included 178 units a unit cost of $3.9. The company made four purchases on September 4, September 8, September 15, and September 20. Each purchase included 213 units. The unit cost of purchases were $4.3, $4.4, $4.6, and $4.7 for the purchases made on September 4, September 8, September 15, and September 20, respectively. The company sold 233, 223, and 303 units on September 7, September 13, and September 19 respectively. The goods sold on September 7 and September 13 are sold for $9.5 per unit. The goods sold on September 19, on the other hand, are sold for $9.5 per unit. 12. Yellow Sand Company used perpetual inventory system. At August 31, the ending inventory included 178 units a unit cost of $3.9. The company made four purchases on September 4, September 8, September 15, and September 20. Each purchase included 213 units. The unit cost of purchases were $4.3, $4.4, $4.6, and $4.7 for the purchases made on September 4, September 8, September 15, and September 20, respectively. The company sold 233, 223, and 303 units on September 7, September 13, and September 19 respectively. The goods sold on September 7 and September 13 are sold for $9.5 per unit. The goods sold on September 19, on the other hand, are sold for $9.5 per unit. 15. The bank erroneously charged Coconut Company's account for $450.50 for a check that was correctly written and recorded by Coconut Company as $540.50. To reconcile the bank account of Coconut Company at the end of the month, you would: * 17. The primary purpose of an inventory flow assumption is to