2. Use the first-in, first-out inventory method.

Table B

Date of Purchase	Units Purchase	Cost Per Unit	Total Cost	Retail Price Per Unit	Total Retail Value
Beginning Inventory	96	$12		$18
April 12th	23	$9		$13
May 8th	15	$11		$17
June 2nd	37	$15		$21
Good available for sale
Units sold	89
Ending Inventory

Find the cost of goods sold for Inventory Table B.

3.Complete Inventory Table for total cost of purchases, goods available for sale, cost of goods available for sale, and ending inventory.