A trading goods has no initial stock and goes through the following transactions:

A goods receipt of 400 pieces from a purchase order (gross price is 32 USD each with no discounts).

Then, a goods receipt of 200 pieces from a purchase order (gross price is 36.5 USD each and 5%

discount on gross price).

Then, a goods issue of 80 pieces to a customer as sales order fulfilment.

Then, a goods receipt of 100 pieces from a purchase order (gross price is 39.5 USD each and 5%

discount on gross price).

After the above transactions, the moving average price (v) of the trading goods now is = _______.

Show all your calculations in the space provided below.