Swifty Corporation began operations on December 1, 2019. The only inventory transaction in 2019 was the purchase of inventory on December 10, 2019, at a cost of $21 per unit. None of this inventory was sold in 2019. Relevant information is as follows. Ending inventory units December 31, 2019 120 December 31, 2020, by purchase date December 2, 2020 120 July 20, 2020 50 170 During the year 2020, the following purchases and sales were made. Purchases Sales March 15 320 units at $26 April 10 220 July 20 320 units at 27 August 20 320 September 4 220 units at 30 November 18 170 December 2 120 units at 32 December 12 220 The company uses the periodic inventory method. Calculate average-cost per unit. (Round answer to 2 decimal places, e.e. 2.76.) Average-cost $Determine ending inventory under (1) specific identification, (2) FIFO, (3) LIFO, and (4) average-cost. (Round answers to 0 decimal places, e.g. 2,760.) Specific Identification FIFO LIFO Average-Cost Ending Inventory $ $ Calculate price index. (Round answer to 4 decimal places, e.g. 2.7653.) Price Index Determine ending inventory using dollar-value LIFO. Assume that the December 2, 2017, purchase cost is the current cost of inventory. (Hint: The beginning inventory is the base layer priced at $21 per unit.) (Round answer to 0 decimal places, e.g. 2,760.) Ending inventory at dollar-value LIFO $