1. Calculate average-cost per unit. Assume that perpetual inventory records are kept in units only. (Round answer to 4 decimal places, e.g. 2.7682.) 2. Compute the inventory at April 30 on each of the following bases. Assume that perpetual inventory records are kept in units only. (1) First-in, first-out (FIFO). (2) Last-in, first-out (LIFO). (3) Average-cost. (Round final answers to 0 decimal places, e.g. 6,548.)

3. If the perpetual inventory record is kept in dollars, and costs are computed at the time of each withdrawal, what amount would be shown as ending inventory under (1) FIFO, (2) LIFO and (3) Average-cost? (Round average cost per unit to 4 decimal places, e.g. 2.7621 and final answers to 0 decimal places, e.g. 6,548.)

Blue Company's record of transactions concerning part X for the month of April was as follows. Purchases 1 (balance on hand) April April 410 @ $7.20 710 @ 7.30 610 @ 2.60 510 @ 7.70 910 @ 8.10 510 @ 8.40 Sales 5 610 12 510 27 1,420 28 150 Blue Company's record of transactions concerning part X for the month of April was as follows. Purchases 1 (balance on hand) April April 410 @ $7.20 710 @ 7.30 610 @ 2.60 510 @ 7.70 910 @ 8.10 510 @ 8.40 Sales 5 610 12 510 27 1,420 28 150