ABC Company's record of transactions for the month was as follows:

Purchases

April 1 (current balance) - 230 @ 5.40

April 4 - 530 @ 5.51 12 330

April 11 - 430 @ 5.72 27 1,060

April 18 - 330 @ 5.78 28 150

April 26 - 730 @ 6.05

April 30 - 330 @ 6.26

Sales

April 5 - 430

April 12 - 330

April 27 - 1,060

April 28 - 150

1) Calculate average cost per unit assuming perpetual inventory records are kept in units only.

2) If perpetual inventory is kept in dollars are coasts are computed at the time of each withdrawal, what about would be shown as ending inventory for a) FIFO, b) LIFO, and c) average-cost.