Splish Brothers Inc. is a retailer operating in British Columbia. Splish Brothers 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 Splish Brothers Inc. for the month of January 2020.

Calculate the Moving-average cost per unit at January 1, 5, 8, 10, 15, 16, 20, & 25.

Date Description Quantity Unit Cost or Selling Price January Beginning inventory 150 $15 January 5 Purchase 210 18 January 8 Sale 165 28 January 10 Sale return 15 28 January 15 Purchase 83 20 January 16 Purchase return 8 20 January 20 Sale 135 32 January 25 Purchase 30 22 Date Description Quantity Unit Cost or Selling Price January Beginning inventory 150 $15 January 5 Purchase 210 18 January 8 Sale 165 28 January 10 Sale return 15 28 January 15 Purchase 83 20 January 16 Purchase return 8 20 January 20 Sale 135 32 January 25 Purchase 30 22