Problem 8-4 Riverbed Company's record of transactions concerning part X for the month of April was as follows. Purchases Sales April 1 (balance on hand) 440 $7.50 April 5 640 12 540 27 1,480 28 150 740 @ 7.65 640 @ 7.95 540 8.03 940 8.40 540 8.70 4 26 30 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 s 8.07 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.) FIFO LIFOAverage-cost Ending Inventory s