1.

Fill in the missing items for the following inventories:

	A	B	C
Beginning balance	?	$ 89,900	$ 64,700
Ending balance	11,300	93,500	30,700
Transferred in	14,200	329,700	?
Transferred out	17,000	?	229,700

2.

Enviro Corporation manufactures a special liquid cleaner at its Green plant. Operating data for June follow:

Materials	$	321,000
Labor		43,000
Manufacturing overhead		228,000

The Green plant produced 1,600,000 gallons in June. The plant never has any beginning or ending inventories.

Required:

Compute the cost per gallon of liquid cleaner produced in June. (Round your answer to 2 decimal places.)

Cost per gallon

?