Exercise 8-11 Sheffleld Company's record of transactions for the month of April was as follows. Purchases Sales 605@ $10.00 April 1 (balance on hand) 726 @ $6.00 April 3 9 1,694 @ 10.00 1,815 @ 6.08 968@ 6.40 726 11.00 8 11 1,452 6.60 23 1,452@11.00 13 847 6.80 27 1,089@ 12.00 21 5,566 605@ 7.00 29 6,413 Assuming that periodic inventory records are kept in units only, calculate the average-cost per unit. (Round answer to 2 decim Average-cost per unit per unit Assuming that periodic inventory records are kept in units only, compute the inventory at April 30 using LIFO and average-cost. LIFO $ Average-cost $