Blue Corporation began operations on December 1, 2019. The only inventory transaction in 2019 was the purchase of inventory on December 10, 2019, at a cost of $25 per unit. None of this inventory was sold in 2019. Relevant information is as follows. 122 Ending inventory units December 31, 2019 December 31, 2020, by purchase date December 2, 2020 July 20, 2020 122 50 172 During the year 2020, the following purchases and sales were made. Purchases March 15 322 units at $30 July 20 322 units at 32 September 4 222 units at 35 December 2 122 units at 38 Sales April 10 222 August 20 322 November 18 172 December 12 222 The company uses the periodic Inventory method. Calculate average-cost per unit. (Round answer to 2 decimal places, e.e. 2.76.) Average-costs Determine ending inventory under (1) specific identification, (2) FIFO, (3) LIFO, and (4) average-cost. (Round answers to o decimal places, e.g. 2,760.) Specific Identification FIFO LIFO Average-Cost Ending Inventory Calculate price index. (Round answer to 4 decimal places, e.g. 2.7653.) Price Index Determine ending Inventory using dollar-value LIFO. Assume that the December 2, 2017, purchase cost is the current cost of Inventory. (Hint: The beginning Inventory is the base layer priced at $25 per unit.) (Round answer to O decimal places, e.g. 2,760.) Ending inventory at dollar-value LIFO