Sage Corporation began operations on December 1, 2016. The only inventory transaction in 2016 was the purchase of inventory on December 10, 2016, at a cost of $22 per unit. None of this inventory was sold in 2016 Relevant information is as follows Ending inventory units 135 December 31, 2016 December 31, 2017, by purchase date December 2, 2017 July 20, 2017 135 50 185 During the year 2017, the following purchases and sales were made. Purchases Sales March 15 335 units at $26 July 20335 units at 28 September 4 235 units at 31 December 2 135 units 235 August 20 335 November 18 185 at 33 December 12 235 April 10 The company uses the periodic inventory method Calculate average-cost per unit. (Round answer to 2 decimal places, e.. 2.76.) Average-cost Determine ending inventory under (1) specific identification, (2) FIFO, (3) LIFO, and (4) average-cost. (Round answers to 0 decimal places, e.g. 2,760.) Specific Identification FIFO Average-Cost Ending Inventory LINK TO TEXT Calculate price index. (Round answer to 4 decimal places, e.g. 2.7653.) Price Index LINK TO TEXT Determine ending inventory using dollar-value LIFO. Assume that the December 2, 2017, purchase cost is the current cost of inventory. (Hint: The beginning inventory is the base layer priced at $22 per unit.) (Round answer to O decimal places, e.g. 2,760.) Ending inventory at dollar-value LIFC