Use the following information to answer Questions #2 & #3-Jack Sparrow Industries uses the FIFO cost flow assumption and keeps its inventory records using a perpetual inventory system. Sparrow experienced the following inventory transactions in Year 4: UNITS 30 DATE TRANSACTION Jan. 1 Beginning INV Mar. 15 Purchased May 30 Sold Aug. 10 Purchased Nov. 20 Sold 185 160 295 330 PRICE $22.50 $26.50 $40.25 $27.50 $40.25 12. The value of Sparrow's inventory at the end of Year 4 is 13. The value of each of the units in Sparrow's ending inventory is