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E6.5 (LO 2) AP Top Light Company uses a perpetual inventory system. The company began 2021 with 1,000 lamps in inventory at a cost of $12 per unit. During 2021, Top Light had the following purchases and sales of lamps: February 15 Purchased 2,000 units @ $18 per unit April 24 Sold 2,500 units @ $30 per unit June 6 Purchased 3,500 units @ $23 per unit October 18 Sold 2,000 units @ $33 per unit December 4 Purchased 1,400 units @ $26 per unit All purchases and sales are on account