Unit Cost 0.50 Total Cost 3,500 The Harper entity showed inventory as follows: Units Beginning Inventory 7,000 Purchases April 30,000 May 45,000 June 18,000 Totals 100,000 0.60 0.75 0.80 18,000 33,750 14,400 69,650 The ending inventory consists of 20,000 units. 3,000 of the ending inventory units are from the beginning inventory, 10,000 are from the April purchase, and 7,000 are from the June purchase. QUESTION 30 Table for the remainder of the problems on this exam is to be downloaded. Problem: The ending inventory consists of 20,000 units, 3000 of the ending inventory units are from the beginning inventory, 10,000 are from the April purchase and 7,000 are from the June purchase. The cost of the ending inventory using the specific inventory method is O A. 15,900 OB. 11,300 O C. 13,100 OD. 13,930 QUESTION 31 REfer to table you have downloaded. In calculating the cost of the ending inventory using the average unit cost method, the average unit cost is O A. $1.00 O B. $6.96 O C. $.0696 OD. $.6965 QUESTION 32 Refer to the Table you have downloaded. The cost of the ending inventory using the average unit cost method is O A. 15,900 O B. 11,300 O C. 13,100 OD. 13,930