Inventory data for Sunland Company are reported as follows.

Date		Explanation		Units		Unit Cost			Total Cost
June 1		Inventory		150		$2			$300
12		Purchase		450		5			2,250
23		Purchase		400		6			2,400
30		Inventory		80

Assume a sale of 500 units occurred on June 15 for a selling price of $7 and a sale of 420 units on June 27 for $9.

Calculate Moving-Average unit cost for June 1, 12, 15, 23 & 27. (Round answers to 3 decimal places, e.g. 2.525.)

June 1

$enter a dollar amount rounded to 3 decimal places

June 12

$enter a dollar amount rounded to 3 decimal places

June 15

$enter a dollar amount rounded to 3 decimal places

June 23

$enter a dollar amount rounded to 3 decimal places

June 27

$enter a dollar amount rounded to 3 decimal places

Calculate the cost of the ending inventory and the cost of goods sold for each cost flow assumption, using a perpetual inventory system. (Round average-cost per unit to 3 decimal places, e.g. 12.520 and final answer to 0 decimal places, e.g. 1,250.)

		FIFO		LIFO		Moving-Average Cost
The cost ending inventory		$enter a dollar amount rounded to 0 decimal places		$enter a dollar amount rounded to 0 decimal places		$enter a dollar amount rounded to 0 decimal places
The cost of goods sold		$enter a dollar amount rounded to 0 decimal places		$enter a dollar amount rounded to 0 decimal places		$enter a dollar amount rounded to 0 decimal places