1. Transaction Analysis: Supplies Returned for Full Credit Softbyte Inc. purchases headsets (and other computer accessories expected to last several months) for $1,600 from Mobile Solutions. Mobile Solutions agrees to allow Softbyte to pay this bill in October. This transaction is a purchase on account (a credit purchase). Assets increase because of the expected future benefits of using the headsets and computer accessories, and liabilities increase by the amount due Mobile Solutions. As a result of this transaction, the asset supplies, and the liability Accounts Payable increase. If all of the supplies are returned for full credit, provide the change and ending balances in each of the accounts using the equation analysis below. Assets = Liabilities + Stockholders Equity [Supplies] [Accounts Payable] +$1,600 +$1,600 2. Average Cost of Inventory Hansel Electronics has the following: Units Unit Cost Inventory, January 1 5,000 $8 Purchase, April 2 15,000 $10 Purchase, August 28 20,000 $12 Determine the average cost per unit.