W At May 1, 2022. Whispering Winds Corp. had beginning inventory consisting of 280 units with a unit cost of 36. Buning May, the compey DUDU MOU 550 units at $6 .830 units at $7 The company sold 1380 units during the month for $11 per unit. Whispering Winds Corp. uses the average cost method. The value of Whispering Winds Corp's inventory at May 31, 2022 unit to 2 decimal places, es 12.52.) $1960 $10790 $1820 $1680