Splish Brothers Inc. sells a snowboard, EZslide, that is popular with snowboard enthusiasts. Below is information relating to Splish Brothers Inc.'s purchases of EZslide snowboards during September. During the same month, 101 EZslide snowboards were sold.

Date

Explanation

Units

Unit Cost

Total Cost

Sept. 1Inventory11

$106

$1,166

Sept. 12Purchases46

109

5,014

Sept. 19Purchases53

110

5,830

Sept. 26Purchases21

111

2,331

Totals131

$14,341

Additional data regarding the company's sales of EZslide snowboards are provided below. Assume that Splish Brothers Inc. uses a perpetual inventory system.

Date

Units

Sept. 5Sale8

Sept. 16Sale48

Sept. 29Sale45

Totals101

(a)

Calculate the average unit cost.

September 1

$

September 5

$

September 12

$

September 16

$

September 19

$

September 26

$

September 29

$