Sheffield Inc. is a retailer operating in British Columbia. Sheffield uses the perpetual inventory system. All sales returns from customers result in the goods being returned to inventory; the inventory is not damaged. Assume that there are no credit transactions; all amounts are settled in cash. You are provided with the following information for Sheffield Inc. for the month of January 2022.

Date			Description		Quantity			Unit Cost or Selling Price
January	1		Beginning inventory		100			$22
January	5		Purchase		142			25
January	8		Sale		110			34
January	10		Sale return		10			34
January	15		Purchase		55			27
January	16		Purchase return		5			27
January	20		Sale		92			39
January	25		Purchase		27			29

(a1)

Calculate the Moving-average cost per unit at January 1, 5, 8, 10, 15, 16, 20, & 25. (Round moving-average cost per unit answers to 3 decimal places, e.g. 5.251.)

January 1
January 5
January 8
January 10
January 15
January 16
January 20
January 25