B) $16,640 C) $17,160. $17,880 11. Assuming that perpetual inventory records are kept in units only, the ending inventory on an average-cost basis, rounded to the nearest dollar, is A) $16,384 B) $16,952. C) $17,160. D) $17,280. 12. June Corp. sells one product and uses a perpetual inventory system. The beginning inventory consisted of 80 units that cost $20 per unit. During the current month, the company purchased 480 units at $20 each. Sales during the month totaled 360 units for $45 esach wihat is thesfosld sntLIFI0 mhod? A) 1.600