Homestead Crafts, a distributor of handmade gifts, operates out of owner Emma Finn's house. At the end of the current period, Emma looks over her inventory and finds that she has 800 units (products) in her basement 25 of which were damaged by water and cannot be sold. 180 units in her von, ready to deliver per a customer order, terms FOB destination, 200 units out on consignment to a friend who owns a retail store. How many total units should Emma include in her company's period-end inventory? Units in Ending Inventory Units stored in basement Add: 800 units Less Total units in period-end inventory 6 units A company reports the following beginning inventory and two purchases for the month of January, On January 26, the company sells 360 units. Ending Inventory at January 31 totals 130 units. Beginning inventory on January 1 Purchase on January 9 Purchase on January 25 Units 320 70 100 Unit Cont $ 3.10 3.30 3.40 Assume the perpetual inventory system is used. Determine the costs assigned to ending inventory when costs are assigned based on the weighted average method. (Round your per unit costs to 2 decimal places.) Inventory Balance Weighted Average - Perpetual Cost of Goods Sold # of Cost per Cost of Goods units unit Sold sold Goods purchased Cost per # of units unit Date # of units Cost per unit Inventory Balance January 1 January 9 $ 0.00 Average cost January 9 January 25 Average cost January 25 January 26 Total January 26