Tom Pryor is conducting an audit of the computerized inventory system used by Zix Corporation. Tom has inserted hypothetical data into the computer program that tracks inventory on a perpetual basis. Below are the hypotheical data inserted by Tom:

The computer program returned the following ending inventory values:

Which of the three values appears to be incorrect, and what "error" might be causing this condition?

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Transaction Beginning inventory Units Cost per unit 10 $10 Purchase, day 1 5 $11 Sale, day 2 6 Purchase, day 3 8 $12 Sale, day 4 9