Monson sells 29 units for $50 each on December 15. Monson uses a perpetual inventory system. Determine the costs assigned to ending inventory when costs are assigned based on the weighted average method. (Round your per unit costs to 2 decimal places.)

The complete question:

Trey Monson starts a merchandising business on December 1 and enters into the following three inventory purchases. Also, on December 15, Monson sells 29 units for $50 each.

Purchases on December 720 units at $20.00 each

Purchases on December 1434 units at $30.00 each

Purchases on December 2130 units at $36.00 each

Monson uses a perpetual inventory system. Determine the costs assigned to ending inventory when costs are assigned based on the weighted average method. (Round your per-unit costs to 2 decimal places.)

Date                         Quantity    Unit Cost     Total  Cost

Dec. 7 Purchase                   20       $20                 $400

Dec. 14 Purchase               34         30                 1,020

Total                               54         26.30       $1,420 .20

Dec. 15 Sale                      -29         26.30          -762.70

Dec 15 Balance               25         26.30         $657.50

Dec. 21 Purchase                 30              36                   1,080

Dec. 21 Available                 55              31.59            $1,737.50

Dec. 31 Ending Inventory  55             $31.59          $1,737.50

Explanation:

To use the weighted average method, we divide the cost of goods available for sale by the number of units available for sale, which yields the weighted-average cost per unit.  The cost of goods available for sale is the sum of beginning inventory and net purchases.

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