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During the last year Leathers Unlimited sold 702 jackets. Inventory records for the year are as follows:
DATE
QUANTITY
COST
TOTAL
January 1
Beginning Inventory
100
$79
mce_markernbsp; 7,900
March 21
Purchase
300
60
18,000
July 8
450
62
27,900
October 1
400
58
23,200
December 14
77
7,700
Total available for sale
1,350
$84,700
Using the average cost method of inventory pricing calculate the dollar value of the ending inventory. (Round the average cost per unit to the nearest cent)
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