Question $3[45$ points$]$

XYZ Corporation has the following purchases and sales during the year ended December $31,2023$

Inventory and Purchases

January $1$: $400$ units @ $$81/$unit

February $2.400$ units @ $$77/$unit

October $10$:$150$ units @ $$83/$unit

Sales

September $17$: $200$ units

November $23$: $300$ units

Sales Return

November $24$: $(150)$ units from November $23$

Purchase Discount

February $3$: $$3,080$ regarding the February $2$ purchase

The units have a selling price of $$9000$ per unit.

Calculate weighted average cost per unit of merchandise inventory to the nearest cent.

a$)$ Fill in the following cost flow schedule using the weighted average system.

$\backslash$table$[[$Date$,\backslash$table$[[$Purchases$/$Transportation$-$In$/],[($Purchase Returns$/$Discounts$)]],\backslash$table$[[$Cost of Goods Soldl$],[($Returns to Inventory$)]],$Balance in Inventory$],[$Units$,$Cost$/$Unit$,$Total $$,$Units,Cost$/$Unit$,$Total $$,$Units,AvgCost$/$Unit$,$Total $$],[$January $1,400,81,32,400,,,,400,81,32,400],[$February $2,400,77,30,800,,,,809,,],[$February $3,,,,,,,,,],[$September $17,,,,,,,,,],[\frac{?}{\text{b}\text{a}\text{r}}($ October $10),,,,,,,,,$TII$],[$November $23,1,,,,,,,,],[$November $24,,,,,,,,,]]$

b$)$ Based on the cost flow schedule, complete the following table

$\backslash$table$[[\backslash$table$[[$Total Units$],[$Available for Sale$]],\backslash$table$[[$Total Cost of Units$],[$Available for Sale$]],\backslash$table$[[$Total$],[$Units Sold$]],\backslash$table$[[$Total Cost$],[$of Goods Sold$]],\backslash$table$[[$Total Units in$],[$Ending Inventory$]],\backslash$table$[[$Total Cost of Units$],[$in Ending Inventory$]]],[,,,,,]]$