Sheffield Corporation began operations on December 1, 2019. The only inventory transaction in 2019 was the purchase of inventory on December 10, 2019, at a cost of $24 per unit. None of this inventory was sold in 2019. Relevant information is as follows. Ending inventory units December 31, 2019 December 31, 2020, by purchase date December 2, 2020 July 20, 2020 190 190 50 240 During the year 2020, the following purchases and sales were made. Purchases Sales March 15 390 units at $29 April 10 290 July 20 390 units at 30 August 20 390 September 4 290 units at 34 November 18 240 December 2 190 units at 36 December 12 290 The company uses the periodic inventory method. (a1) Your answer is correct. Calculate average-cost per unit. (Round answer to 2 decimal places, e.e. 2.76.) Average-cost $ 30.53 eTextbook and Media Attempts: 1 of 4 used (a2) Your answer is correct. Determine ending inventory under (1) specific identification, (2) FIFO, (3) LIFO, and (4) average-cost. (Round answers to O decimal places, e.g. 2,760.) Specific Identification FIFO LIFO $ 8340 $ 8540 $ Average-Cost 6010 $ 7327 (b1) Your answer is incorrect. Calculate price index. (Round answer to 4 decimal places, e.g. 2.7653.) Price Index