Brief Exercise 8-14 Ayayai Ltd. purchases units of wood frames that have manufacturer's volume rebates from Whispering Winds Inc. The rebate requires Ayayai to purchase a minimum number of units in a calendar year. The initial unit cost of each wood frame is $3.00 before any rebate. If more than 3,600 units are purchased, the rebate is $0.25 per unit for all units purchased beyond the base amount of 3,600 units. Ayayai Ltd. has a June 30 fiscal year end. By June 30, 2020, Ayayai had purchased 2,800 wood frames for the six-month period from January 1, 2020, to June 30, 2020. Ayayai estimates that an additional 2,800 wood frames will be purchased from July 1, 2020, to December 31, 2020. Ayayai's management is very confident that this estimate will be confirmed by future purchases from Whispering Winds Calculate the amount of any rebate that Ayayai should accrue at June 30, 2020, assuming the rebate cannot be cancelled by Whispering Winds. (Round answer to 2 decimal places, e.g. 52.75.) Accrued rebate receivable $ Calculate the unit cost that Ayayai should use in the costing of wood frames, using the perpetual inventory system (Round answer to 4 decimal places, e.g. 52.1212.) Per unit cost Brief Exercise 8-14 Ayayai Ltd. purchases units of wood frames that have manufacturer's volume rebates from Whispering Winds Inc. The rebate requires Ayayai to purchase a minimum number of units in a calendar year. The initial unit cost of each wood frame is $3.00 before any rebate. If more than 3,600 units are purchased, the rebate is $0.25 per unit for all units purchased beyond the base amount of 3,600 units. Ayayai Ltd. has a June 30 fiscal year end. By June 30, 2020, Ayayai had purchased 2,800 wood frames for the six-month period from January 1, 2020, to June 30, 2020. Ayayai estimates that an additional 2,800 wood frames will be purchased from July 1, 2020, to December 31, 2020. Ayayai's management is very confident that this estimate will be confirmed by future purchases from Whispering Winds Calculate the amount of any rebate that Ayayai should accrue at June 30, 2020, assuming the rebate cannot be cancelled by Whispering Winds. (Round answer to 2 decimal places, e.g. 52.75.) Accrued rebate receivable $ Calculate the unit cost that Ayayai should use in the costing of wood frames, using the perpetual inventory system (Round answer to 4 decimal places, e.g. 52.1212.) Per unit cost