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Metlock, Inc. is a retailer operating in Calgary, Alberta. Metlock, Inc. uses the perpetual inventory method. Assume that there are no credit transactions; all amounts

Metlock, Inc. is a retailer operating in Calgary, Alberta. Metlock, Inc. uses the perpetual inventory method. Assume that there are no credit transactions; all amounts are settled in cash. You are provided with the following information for Metlock, Inc. for the month of January 2022.
\table[[Date,Description,Quantity,Unit Cost or Selling Price],[Dec.31,Ending inventory,159,$18],[Jan.2,Purchase,109,20],[Jan.6,Sale,192,42],[Jan.9,Purchase,78,22],[Jan.10,Sale,52,47],[Jan.23,Purchase,97,23],[Jan.30,Sale,124,50]]
(a1)
Calculate average cost for each unit. (Round answers to 3 decimal places, e.g.5.125.)
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