Tamarisk 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 $24 per unit. None of this inventory was sold in 2019. Relevant information is as follows.

Ending inventory units December 31, 2019 185

December 31, 2020, by purchase date

December 2, 2020 185

July 20, 2020, 50. 235

During the year 2020, the following purchases and sales were made.

Purchases Sales

March 15 385 units at $29 April 10 285

July 20 385 units at 30 August 20 385

September 4 285 units at 34 November 18 235

December 2. 185 units at 36 December 12 285

The company uses the periodic inventory method.

(a1) Calculate average-cost per unit. (Round answer to 2 decimal places, e.e. 2.76.)

(a2) Determine ending inventory under (1) specific identification, (2) FIFO, (3) LIFO, and (4) average-cost. (Round answer to 0 decimal places, e.g. 2,760.)

(b1) Calculate price index. (Round answer to 4 decimal places, e.g. 2.7600.)

(b2) Determine ending inventory using dollar-value LIFO. Assume that the December 2, 2020, purchase cost is the current cost of inventory.(Hint: The beginning inventory is the base layer priced at $25 per unit.) (Round answer to 0 decimal places, e.g. 2,760.)