Vought Industries had the following purchases and sales over the month of January. Date Jan 1 Jan 5 Jan 8 Jan 12 Jan 20 Jan 30 Beg. Inventory Purchase Sale Purchase Sale Purchase Units 5,000 $3 Unit Cost 13,000 $4 2,000 15,000 $5 8,000 9,000 $6 Total Cost $15,000 $52,000 $75,000 $54,000 Calculate Vought's Average Cost Per Unit for January under periodic inventory method. Round to the nearest cent.

Vought Industries had the following purchases and sales over the month of January. Calculate Vought's Average Cost Per Unit for January under periodic inventory method. Round to the nearest cent