Kingbird Companys record of transactions concerning part X for the month of April was as follows.

Purchases							Sales
April 1	(balance on hand)		210	@	$5.20		April 5		410
4			510	@	5.30		12		310
11			410	@	5.51		27		1,020
18			310	@	5.56		28		150
26			710	@	5.82
30			310	@	6.03

Part 1

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Calculate average-cost per unit. Assume that perpetual inventory records are kept in units only. (Round answer to 2 decimal places, e.g. 2.76.)

Average-cost per unit

$

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Part 2

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Compute the inventory at April 30 on each of the following bases. Assume that perpetual inventory records are kept in units only. (1) First-in, first-out (FIFO). (2) Last-in, first-out (LIFO). (3) Average-cost. (Round final answers to 0 decimal places, e.g. $6,548.)