Sheffield Inc. is a retailer operating in British Columbia. Sheffield uses the perpetual inventory method. 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 2020 Date Quantity Description Beginning inventory Unit Cost or Selling Price $18 January 1 115 21 January 5 161 Purchase 127 31 January 8 Sale 12 31 January 10 Sale return 63 23 Purchase January 15 6 23 January 16 Purchase return 104 35 Sale January 20 23 25 Purchase January 25 Calculate the Moving average cost per unit at January 1,5,8, 10, 15, 16, 20,& 25. (Round answers to 3 decimal places, eg. 5.252.) Moving Average Cost per unit January 1 $ $ January 5 January 8 January 10 January 15 January 16 $ January 20 $ tA January 25