Exercise 8-19 Carla Corporation began operations on December 1, 2016. The only inventory transaction in 2016 was the purchase of inventory on December 10, 2016, at a cost of $23 per unit. None of this inventory was sold in 2016. Relevant information is as follows. Ending inventory units December 31, 2016 150 December 31, 2017, by purchase date December 2, 2017 150 July 20, 2017 50 200 During the year 2017, the following purchases and sales were made. Purchases Sales March 15 350 units at $27 April 10 250 July 20 350 units at 28 August 20 350 September 4 250 units at 32 November 18 200 December 2 150 units at 34 December 12 250 The company uses the periodic inventory method. Calculate average-cost per unit. (Round answer to 2 decimal places, e.e. 2.76.) Average-cost $ LINK TO TEXT Determine ending inventory under (1) specific identification, (2) FIFO, (3) LIFO, and (4) average-cost. (Round answers to 0 decimal places, e.g. 2,760.) Specific Identification FIFO LIFO Average-Cost Ending Inventory $ $ $ $ LINK TO TEXT Calculate price index. (Round answer to 4 decimal places, e.g. 2.7653.) Price Index LINK TO TEXT Determine ending inventory using dollar-value LIFO. Assume that the December 2, 2017, purchase cost is the current cost of inventory. (Hint: The beginning inventory is the base layer priced at $23 per unit.) (Round answer to 0 decimal places, e.g. 2,760.) Ending inventory at dollar-value LIFO