Blue Spruce Corp. is a retailer operating in Calgary, Alberta. Blue Spruce Corp. uses the perpetual inventory method. Assume that there are no credit transactions; all amounts are settled in cash. You are provided with the following information for Blue Spruce Corp. for the month of January 2017.

Date		Description		Quantity		Unit Cost or Selling Price
Dec. 31		Ending inventory		149		$20
Jan. 2		Purchase		96		22
Jan. 6		Sale		175		39
Jan. 9		Purchase		72		24
Jan. 10		Sale		49		44
Jan. 23		Purchase		99		25
Jan. 30		Sale		142		47

with the information above, calculate the average cost for each unit (round to three decimal places):

Jan. 1 : $20.00

Jan. 2 : $20.784

Jan. 6 : $20.784

Jan. 9 :

Jan. 10 :

Jan. 23 :

Jan. 30 :