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Singleton Company's perpetual inventory records included the following information: Date Number of Units and Unit Cost Total Cost January 1 Beginning inventory 300 units @

Singleton Company's perpetual inventory records included the following information:

Date Number of Units and Unit Cost Total Cost
January 1 Beginning inventory 300 units @ $12.00 $ 3,600
March 4 Purchase 250 units @ $13.00 3,250
September 28 Purchase 540 units @ $14.00 7,560
Number of units sold during the year: 820

If Singleton uses the weighted-average cost flow method, its weighted-average cost per unit would be $13.00.

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