I understood how you arrive at the first answer but not understanding the rest.

Problem 6-5A You are provided with the following information for Najera Inc. for the month ended June 30, 2014. Najera Date Description Units Unit Cost or Selling Price June 1 Beginning inventory June 4Purchase June 10 Sale June 11 Sale return June 18 Purchase une 18 Purchase return June 25 Sale June 28 Purchase 45 139 114 16 57 $40 70 70 46 46 74 51 64 31 Your answer is correct. Calculate cost per unit. (Round ansiwer to 2 decimal places, e.g. 5 Weighted-average cost per unit imal places, e.g. 5.25.) 44.49