Sheffield Company's record of transactions concerning part X for the month of April was as follows. Purchases April 1 (balance on hand) 360 @ $6.70 660 @ 6.80 560 @ 7.10 460 @ 7.20 860 @ 7.50 460 @ 7.80 Sales April 5 560 12 460 27 1,320 28 150 18 Calculate average-cost per unit. Assume that perpetual inventory records are kept in units only. (Round answer to 4 decimal places, e.g. 2.7682.) Average-cost per units LINK TO TEXT 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 o decimal places, e.g. 6,548.) (1) FIFO LIFO (3) Average-cost Ending Inventory s If the perpetual inventory record is kept in dollars, and costs are computed at the time of each withdrawal, what amount would be shown as ending inventory under (1) FIFO, (2) LIFO and (3) Average- cost? (Round average cost per unit to 4 decimal places, e.g. 2.7621 and final answers to o decimal places, e.g. 6,548.) (1) FIFO (2) LIFO (3) Average-cost Ending Inventory s