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A retailer uses the perpetual inventory and weighted average cost to value its inventory and cost of goods sold. The business recorded the following inventory transactions during the month of May.

Instructions: Use the perpetual weighted average method to answer the following questions concerning May inventory transactions. Calculate unit costs to the nearest penny ($0.01). Calculate inventory and cost of goods sold to the nearest dollar ($1).

Part A: What is unit cost for the May 7 sale ($)?

A. $80,00

B. $75.26

C. $76.00

D. $70.00

E. $75.00

Part B: What is the inventory balance ($) after the May 7 sale?

A. $7,600

B. $7,220

C. $6,650

D. $7,125

E. $7,150

Part C: What is unit cost for the May 19 sale ($)?

A. $85.00

B. $86.32

C. $80.00

D. $82.61

E. $80.18

Part D: What is the cost of goods sold for the month of May ($)?

A. $13,763

B. $14,875

C. $14,032

D. $14,000

E. $13,300

Part E: What is the ending inventory balance ($) on May 31?

A. $6,050

B. $9,495

C. $8,820

D. $9,087

E. $8,800