Base-Year Cost Current-Year Cost Quantities Item in Ending Inventories Unit Cost Amount Unit Cost Amount December 31, 2016 ABU 10,500 $3.15 $33,075 $3.36 $35,280 2,500 8.40 21,000 8.93 22,325 C 4,500 5.25 23,625 5.46 24,570 Totals $77,700 $82,175 December 31, 2017 ABC 12,500 $3.15 $39,375 $3.99 $49,875 4,300 8.40 36,120 9.03 38,829 4,500 5.25 23,625 6.30 28,350 Totals $99,120 $117,054 December 31, 2018 ABC 13,500 $3.15 $42,525 $4.41 $59,535 6,500 8.40 54,600 8.40 54,600 6,500 5.25 34,125 6.93 45,045 Totals $131,250 $159,180