Mike’s Powersports uses the average cost inventory method. Mike’s Powersports started August with 10 helmets that cost $54 each. On August 19, Mike’s Powersports bought 15 helmets at $56 each. On August 28, Mike’s Powersports sold 12 helmets.

Prepare a perpetual inventory record for the average cost method. Round average cost per unit to the nearest cent and all other amounts to the nearest dollar.