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The following is the inventory for the year for Brown Lumber:
Date
Units
Cost per unit
Total Cost
Beginning inventory, Jan. 1
500
$10
mce_markernbsp; 5,000
Purchase, March 15
2,500
$11
27,500
Purchase, September 20
1,500
$13
19,500
Purchase, December 10
$14
7,000
Total Units Available
5,000
$59,000
Using the average cost pricing method, Brown Lumber determined that the dollar value of the ending inventory was $7,316. How many actual units of plywood are included in this ending inventory? (Round the average cost per unit to the nearest cent)
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