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The following is the inventory for the year for Brown Lumber: Date Units Cost per unit Total Cost Beginning inventory, Jan. 1 500 $10 $

The following is the inventory for the year for Brown Lumber:

Date

Units

Cost per unit

Total Cost

Beginning inventory, Jan. 1

500

$10

$ 5,000

Purchase, March 15

2,500

$11

27,500

Purchase, September 20

1,500

$13

19,500

Purchase, December 10

500

$14

7,000

Total Units Available

5,000

$59,000

Using the average cost pricing method, Brown Lumber determined that the dollar value of the ending inventory was $7,316. How many actual units of plywood are included in this ending inventory? (Round the average cost per unit to the nearest cent)

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