Character company, which uses the perpetual inventory method, purchases different letters

character company, which uses the perpetual inventory method, purchases different letters for resale. character had a beginning inventory comprised of ten units at $6 per unit. the company purchased three units at $8 per unit in february, sold five units in october, and purchased four units at $9 per unit in december. if character company uses the lifo method, what is the cost of goods sold for the year?