Swift Inc. is a retailer operating in British Columbia. Swifty uses the perpetual inventory system. 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 case. You are provided with the following for Swifty Inc. for the month of January 2022.

Date	Description	Quantity	Unit Cost or Selling Price
January 1	Beginning Inventory	100	$17
January 5	Purchase	144	$20
January 8	Sale	109	29
January 10	Sale return	9	29
January 15	Purchase	55	22
January 16	Purchase return	5	22
January 20	Sale	95	33
January 25	Purchase	22	24

(a1)

Calculate the moving-average cost per unit on January 1,5,8,10,15,16,20, &25

(a2)

For each of the following cost flow assumptions, calculate the cost of goods sold, ending inventory, and gross profit. (1) LIFP. (2) FIFO. (3) Moving-average cost. ( Round average-cost per unit 3 decimal places.)