Ayayais Boards sells a snowboard, Xpert, that is popular with snowboard enthusiasts. Information relating to Ayayais purchases and sales of Xpert snowboards during September is shown below. During the same month, 242 Xpert snowboards were sold. Additional data regarding Ayayais sales of Xpert snowboards are provided below. Assume that Ayayais uses a perpetual inventory system.

Date		Explanation		Units			Unit Cost			Total Cost
Sept. 1		Inventory		52			$100			$ 5,200
Sept. 12		Purchases		90			105			9,450
Sept. 19		Purchases		40			108			4,320
Sept. 26		Purchases		100			115			11,500
		Totals		282						$30,470

Date				Units		Unit Price			Total Revenue
Sept. 5		Sale		24		$199			$4,776
Sept. 16		Sale		100		199			19,900
Sept. 29		Sale		118		209			24,662
		Totals		242					$49,338

Part 1

Calculate moving average cost at Sept 1, 5, 12, 16, 19, 26 & 29. (Round answers to 2 decimal places, e.g. 1.25.)