1. On December 31 of the current year, Plunkett Company reported an ending inventory balance of $212,000. The following additional information is also available:

• Plunkett sold and shipped goods costing $37,400 to Savannah Enterprises on December 28 with shipping terms of FOB shipping point. The goods were not included in the ending inventory amount of $212,000.
• Plunkett purchased goods costing $43,400 on December 29. The goods were shipped FOB destination and were received by Plunkett on January 2 of the following year. The shipment was a rush order that was supposed to arrive by December 31. These goods were included in the ending inventory balance of $212,000.
• Plunkett's ending inventory balance of $212,000 included $14,400 of goods being held on consignment from Carole Company. (Plunkett Company is the consignee.)
• Plunkett's ending inventory balance of $212,000 did not include goods costing $94,400 that were shipped to Plunkett on December 27 with shipping terms of FOB destination and were still in transit at year-end.

Based on the above information, the amount that Plunkett should report in ending inventory on December 31 is:

191,600

197,600

168,600

154,200

206,000

2. Jammer Company uses a weighted average perpetual inventory system and reports the following:

What is the per-unit value of ending inventory on August 31? (Round your per unit answers to 2 decimal places.)

16.58

18.14

14.00

17.00

12.41