Cullumber Co began operations on July 1. It uses a perpetual inventory system. During July, the company had the following purchases and sales.

Purchases
Date	Units	Unit Cost	Sales Units
7/1	5	130
7/6			3
7/11	6	144
7/14			5
7/21	7	155
7/27			5

(a1) Calculate the average cost per unit at July 1, 6, 11, 14, 21, &27. (round intermediate calculations to 0 decimal places and the final answer 3 decimal places)

(a2) Determine the ending inventory under a perpetual inventory system using (1) FIFO, (2) moving-average cost, and (3) LIFO. round average cost per unit to 3 decimals.

(b) Which costing method produces the highest ending inventory?