Use the information below to determine the number of units in ending inventory

and the ending inventory value using the perpetual inventory system for FIFO.

($)

Number Per

Date Transaction of units unit

Apr. 3 Inventory 30 800

8 Purchase 60 820

11 Sale 40 -

30 Sale 30 -

May 8 Purchase 60 850

10 Sale 20 -

19 Sale 15 -

28 Purchase 80 900