=+Three identical units of Item WH4 are purchased during June, as shown below.

Cost flow methods Beginning inventory, purchases, and sales for Item CJ10 are as follows:

Item WH4 Units Cost June 3 Purchase 1 $ 30 10 Purchase 1 36 19 Purchase 1 42 __ ____ Total 3 $108 __ ____ __ ____ Average cost per unit $ 36 ($108 ____  3 units) ____ Assume that one unit is sold on June 23 for $53.