Pina Colada Corp. uses a perpetual inventory system reports the following for the month of June.

Date		Explanation		Units		Unit Cost		Total Cost
June 1		Inventory		130		$4		$520
12		Purchases		390		5		1,950
23		Purchases		230		6		1,380
30		Inventory		265

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Calculate the average cost per unit, using a perpetual inventory system. Assume a sale of 430 units occurred on June 15 for a selling price of $7 and a sale of 55 units on June 27 for $8. (Round intermediate calculations to 0 decimal places, e.g. 5.250 and final answer to 3 decimal places, e.g. 5.125.)

June 1		$enter a dollar amount
June 12		$enter a dollar amount
June 15		$enter a dollar amount
June 23		$enter a dollar amount
June 27		$enter a dollar amount

Calculate cost of the ending inventory and the cost of goods sold for each cost flow assumption, using a perpetual inventory system. Assume a sale of 430 units occurred on June 15 for a selling price of $7 and a sale of 55 units on June 27 for $8. (Round intermediate calculations and final answers to 0 decimal places, e.g. 125.)

		FIFO		LIFO		Moving-Average
The cost of the ending inventory		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
The cost of goods sold		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount