28. Using the average cost method, the amount allocated to the ending inventory on June 30 is a. $4,200. b. $2,400. C. $1,794. d. $1,800. On October 1, 202 uncan Company places a new asset into service. The cost of the asset is $12,000 with an estimated 5-year life and $3,000. salvage value at the end of its useful life