Sunland Corporation began operations on December 1, 2016. The only inventory transaction in 2016 was the purchase of inventory on December 10, 2016, at a cost of $25 per unit. None of this inventory was sold in 2016. Relevant information is as follows.

Ending inventory units
December 31, 2016				122
December 31, 2017, by purchase date
December 2, 2017		122
July 20, 2017		50		172

During the year 2017, the following purchases and sales were made.

Purchases						Sales
March 15		322 units	at	$30		April 10		222
July 20		322 units	at	32		August 20		322
September 4		222 units	at	35		November 18		172
December 2		122 units	at	38		December 12		222

The company uses the periodic inventory method.

Calculate average-cost per unit. ________

Determine ending inventory under (1) specific identification, (2) FIFO, (3) LIFO, and (4) average-cost.

Calculate price index.