Calculate the moving-average cost per unit at January 1,5,8,10,15,16,20,&25. (Round answered to

3 decimal places).

Sheffield Inc. is a retailer operating in British Columbia. Sheffield uses the perpetual inventory method. 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 2020 Quantity Unit Cost or Selling Price Date Description Beginning inventory 115 $18 January 1 21 161 January 5 Purchase 31 127 January 8 Sale 31 12 January 10 Sale return 23 63 January 15 Purchase 23 6 January 16 Purchase return 104 35 Sale January 20 January 25 25 23 Purchase January 5 $ 19.75 January 8 $ LA 19.75 January 10 LA $ 20.66 January 15 $ 20.60 January 16 January 20 $ 20.60 January 25 $ 21.34