Vaughn Company sells two types of pumps. One is large and is for commercial use. The other is smaller and is used in residential swimming pools. The following inventory data is available for the month of March. Units Price per Unit Total Residential Pumps Inventory at Feb. 28: 230 $ 460 $ 105,800 Purchases: March 10 575 $ 518 $ 297,850 March 20 460 $ 546 $ 251,160 March 30 345 $ 575 $ 198.375 Sales: March 15 575 $ March 25 460 55 621 $ 357.075 656 $ 301.760 Inventory at March 31: 575 Commercial Pumps