Problems 8.2B and 8.3B are based on the following data: Sea Travel sells motor boats. One of Sea Travel's most popular models is the Wing. During the cur rent year, Sea Travel purchased 12 Wings at the following costs: Units Unit Total Purchased Cost Cost Purchase Date $8,000 $32,000 Apr. 1 8,200 41,000 Apr. 19 8,500 25,500 May 8 $98,500 12 On April 28, Sea Travel sold five Wings to the Jack Sport racing team. The remaining seven boat remained in inventory at June 30, the end of Sea Travel's fiscal year. Assume that Sea Travel uses a perpetual inventory system. (See the data given above.)