Vaughn Manufacturing is a retailer operating in Calgary, Alberta. Vaughn Manufacturing uses the perpetual inventory method. Assume that there are no credit transactions; all amounts are settled in cash. You are provided with the following information for Vaughn Manufacturing for the month of January 2017.

Description Ending inventory Purchase Sale Purchase Sale Purchase Sale Unit Cost or Selling Price $21 23 Date Dec. 31 Jan. 2 Jan. 6 Jan. 9 Jan. 10 Jan. 23 Jan. 30 uantity 163 100 197 76 51 107 136 25 48 26 51 (al) Calculate average cost for each unit. (Round answers to 3 decimal place Jan. 1 Jan. 2 Jan. 6 Jan. 9 Jan. 10 Jan. 23 Jan. 30 21 21.681