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 o January 2020 Date Quantity Unit Cost or Selling Price January 1 Description Beginning inventory Purchase 115 $18 January 5 161 21 January 8 Sale 127 31 January 10 Sale return 12 31 January 15 Purchase 63 23 January 16 Purchase return 6 23 January 20 Sale 104 35 January 25 Purchase 23 25 Calculate the Moving-average cost per unit at January 1,5,8,10,15,16,20,& 25. (Round answers to 3 decimal places, e... 5.252.) Moving-Average Cost per unit January 1 $ 18.00 January 5 19.75 January 8 $ 19.75 January 10 $ 19.75 January 15