Exercise 6-14 Headlands Industries reports the following for the month of June. Date June 1 Units 132 361 Unit Cost $5 Explanation Inventory Purchases Purchases Inventory Total Cost $660 2,166 1,533 12 219 291 A sale of 372 units occurred on June 15 for a selling price of $7 and a sale of 49 units on June 27 for $8. Calculate the average cost per unit, using a perpetual inventory system. (Round answers to 3 decimal places, e.g. 5.125.) June 1 $ June 12 $ June 15$ June 23 June 27 Calculate cost of the ending inventory and the cost of goods sold for each cost flow assumption, using a perpetual inventory system. Assume a sale of 372 units occurred on June 15 for a selling price of $7 and a sale of 49 units on June 27 for $8. (Round answers to O decimal places, e.g. 125.) FIFO LIFO Moving-Average . The cost of the ending inventory & A The cost of goods sold to