Pharoah Co. began operations on July 1. It uses a perpetual inventory system. During July, the company had the following purchases and sales.

			Purchases
Date			Units		Unit Cost		Sales Units
July	1		4		$140
July	6						3
July	11		7		$150
July	14						6
July	21		8		$161
July	27						5

Calculate the average cost per unit at July 1, 6, 11, 14, 21 & 27. (Round answers to 2 decimal places, e.g. $105.50.)

			Average cost for each unit
July	1		$ 140
July	6		$ 140
July	11		$ 148.75
July	14		$ 148.75
July	21		$ 158.55
July	27		$ 158.55

Determine the ending inventory under a perpetual inventory system using (1) FIFO, (2) moving-average cost, and (3) LIFO