Calculate the average cost per unit, using a perpetual inventory system. Assume a sale of 420 units occurred on June 15 for a selling price of $8 and a sale of 50 units on June 27 for $9. (Round answers to 3 decimal places, e.g. 5.125.)

Date		Explanation		Units		Unit Cost		Total Cost
June 1		Inventory		150		$5		$750
12		Purchases		350		6		2,100
23		Purchases		240		7		1,680
30		Inventory		270

June 1 $enter a dollar amount 5

June 12 $enter a dollar amount 5.700

June 15 $enter a dollar amount 5.700

June 23 $enter a dollar amount 6.675

June 27 $enter a dollar amount 6.675

(b1) Calculate cost of the ending inventory and the cost of goods sold for each cost flow assumption, using a perpetual inventory system. Assume a sale of 420 units occurred on June 15 for a selling price of $8 and a sale of 50 units on June 27 for $9. (Round answers to 0 decimal places, e.g. 125.)