Westcoast Purveyors had 343 computer system in stock at the end of the year. Inventory records show the following information: Date Qty Cost Total Cost January 1 Beginning Inventory 50 $1,458 $72,900 June 21 Purchase 50 1,182 59,100 August 1 Purchase 300 894 268,200 October 23 Purchase 200 1,206 241,200 November 16 Purchase 100 1,434 143,400 Total available for sale 700 $784,800