during the year, trc corporation has the following inventory transactions. date transaction number of units unit cost total cost january 1 beginning inventory 60 $52 $3,120 april 7 purchase 140 54 7,560 july 16 purchase 210 57 11,970 october 6 purchase 120 58 6,960 530 $29,610 for the entire year, the company sells 450 units of inventory for $70 each. required: 1-a