Beginning Inventory,purchases,and Sales Data for Tennis Rackets Are as Follows

Beginning inventory,purchases,and sales data for tennis rackets are as follows:
$\begin{array}{lcllll}& \text { April }3 & \text { Inventory } & & \text { 12 units } & @& \$45\\& 11 & \text { Purchase } & & \text { 13 units } & @& \$47 \\& 14 & \text { Sale } & & \text { 18 units } & @& \\& 21 & \text { Purchase } & & \text { 9 units } & @& \$60 \\& 25 & \text { Sale } & & \text { 10 units } & @& \\\end{array}$
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.