Humphries Company reports the following for the month of June.

Date	Explanation	Units	Unit Cost	Total Cost
June 1	Inventory	200	$5	$1 000
12	Purchase	300	6	1 800
23	Purchase	500	7	3 500
30	Inventory	160

Instructions

Assume a sale of 400 units occurred on 15 June for a selling price of $8 and a sale of 440 units on 27 June for $9. Assume that a perpetual inventory system is used.

(e)the cost of the ending inventory $ (f)the cost of sales $ * In your computation, round average per unit cost to the nearest tenth of a cent (three digits after the decimal).