LIFO Perpetual Inventory

The beginning inventory at Dunne Co. and data on purchases and sales for a three-month period are as follows:

\begin{tabular}{rlrrr}
Date & Transaction & \begin{tabular}{c}
Number \\
of Units
\end{tabular} & Per Unit & Total \\
\hline
Apr. 3 & Inventory & 54 & \[tex]$525 & \$[/tex]28,350 \\
Apr. 8 & Purchase & 108 & \[tex]$630 & \$[/tex]68,040 \\
Apr. 11 & Sale & 72 & \[tex]$1,750 & \$[/tex]126,000 \\
Apr. 30 & Sale & 45 & \[tex]$1,750 & \$[/tex]78,750 \\
\hline
May 8 & Purchase & 90 & \[tex]$700 & \$[/tex]63,000 \\
May 10 & Sale & 54 & \[tex]$1,750 & \$[/tex]94,500 \\
May 19 & Sale & 27 & \[tex]$1,750 & \$[/tex]47,250 \\
May 28 & Purchase & 90 & \[tex]$770 & \$[/tex]69,300 \\
\hline
June 5 & Sale & 54 & \[tex]$1,840 & \$[/tex]99,360 \\
June 16 & Sale & 72 & \[tex]$1,840 & \$[/tex]132,480 \\
June 21 & Purchase & 162 & \[tex]$840 & \$[/tex]136,080 \\
June 28 & Sale & 81 & \[tex]$1,840 & \$[/tex]149,040 \\
\end{tabular}

Required:
1. Record the inventory, purchases, and cost of goods sold data in a perpetual inventory record similar to the one illustrated in Exhibit 4, using the last-in, first-out method. Under LIFO, if units are in at two different costs, enter the units with the HIGHER unit cost first in the Cost of Goods Sold Unit Cost column and LOWER unit cost first in the Inventory Unit Cost column.