Some of the information found on a detail inventory card for Whispering Inc. for the first month of operations is as follows. Date January 2 7 10 13 18 20 23 26 28 31 Received No. of Units 1,300 700 1,100 1,400 1,700 Unit Cost $3.93 4.19 4.32 4.45 4.59 Issued, No. of Units 800 600 400 1,100 900 1,400 Balance, No. of Units 1,300 500 1,200 600 1,300 200 1,600 700 2,400 1,00

Some of the information found on a detail inventory card for Whispering Inc. for the first month of operations is as follows. If the perpetual inventory record is kept in dollars, and costs are computed at the time of each withdrawal, would the amounts shown as ending inventory in (1), (2), and (3) above be the same? What amount would be shown as ending inventory? (Round average cost per unit to 4 decimal places, es. 2.7621 and final answers to 0 decimal places, eg. 6,548