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

Date			Description		Quantity			Unit Cost or Selling Price
January	1		Beginning inventory		100			$13
January	5		Purchase		149			16
January	8		Sale		114			25
January	10		Sale return		10			25
January	15		Purchase		55			18
January	16		Purchase return		5			18
January	20		Sale		95			29
January	25		Purchase		18			20

(a1)

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Calculate the Moving-average cost per unit at January 1, 5, 8, 10, 15, 16, 20, & 25. (Round answers to 3 decimal places, e.g. 5.251.)

		Moving-Average Cost per unit
January 1		$
January 5		$
January 8		$
January 10		$
January 15		$
January 16		$
January 20		$
January 25		$