Waterway Inc. is a retailer operating in British Columbia. Waterway uses the perpetual inventory system. All sales returns from customers result in the goods being returned to inventory; the inventory is not damaged. Assume that there are no credit transactions; all amounts are settled in cash. You are provided with the following information for Waterway Inc. for the month of January 2022.

Date			Description		Quantity			Unit Cost or Selling Price
January	1		Beginning inventory		100			$21
January	5		Purchase		148			24
January	8		Sale		114			36
January	10		Sale return		10			36
January	15		Purchase		55			26
January	16		Purchase return		5			26
January	20		Sale		94			41
January	25		Purchase		26			28

Calculate the Moving-average cost per unit at January 1, 5, 8, 10, 15, 16, 20, & 25