The following data concerns inventory and purchases at Muse Company:
Inventory, January 1 .........................200 units at $113
Purchases:
January 6 ..........................................140 units at $112
January 15 ........................................108 units at $112
January 22 ..........................................88 units at $106
Inventory, January 31 .......................200 units

INSTRUCTIONS
Determine the cost of the ending inventory on January 31 under each of the following methods:

(a) Average cost method;

(b) First-in, first-out (FIFO) method;

(c) Last-in, first-out (LIFO) method. When using the average cost method, compute the unit cost to two decimal places.