Beginning Inventory, Purchases, and Sales Data for Tennis Rackets Are

Beginning inventory, purchases, and sales data for tennis rackets are as follows: $$\begin{array} { | l | l | l | l | l | l | l | } \hline & \text { April 3 } & \text { Inventory } & & 12 \text { units } & @ & \$ 45 \\\hline & 11 & \text { Purchase } & & 13 \text { units } & @ & \$ 47 \\\hline & 14 & \text { Sale } & & 18 \text { units } & & \\\hline & 21 & \text { Purchase } & & 9 \text { units } & @ & \$ 60 \\\hline & 25 & \text { Sale } & & 10 \text { units } & & \\\hline\end{array}$$ Complete the inventory cost card assuming the business maintains a perpetual inventory system and calculates the cost of merchandise sold and ending inventory using FIFO.