Calculate the Moving-average cost per unit at January 1, 5, 8, 10, 15, 16, 20, & 25. (Round intermediate calculations to 0 decimal places and final answers to 3 decimal places, e.g. 5.251.)

Sheffield Inc. is a retailer operating in British Columbia. Sheffield uses the perpetual inventory system. All sales returns from customers result in the goods being returned to inventory; the inventory is not damaged. Assume that there are no credit transactions; all amounts are settled in cash. You are provided with the following information for Sheffield Inc. for the month of January 2022. Unit Cost or Selling Price Date Description Quantity January 1 Beginning inventory 100 $ 22 January 5 Purchase 142 25 January 8 Sale 110 34 January 10 Sale return 10 34 January 15 Purchase 55 27 January 16 Purchase return 5 27 January 20 Sale 92 39 January 25 Purchase 27 29 (a1) Calculate the Moving-average cost per unit at January 1, 5, 8, 10, 15, 16, 20, & 25. (Round intermediate calculations to 0 decimal places and final answers to 3 decimal places, e.g. 5.251.) Moving-Average Cost per unit January 1 $ January 5 $ January 8 $ January 10 $ January 15 $ January 16 $ January 20 $ January 25 $