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Given the following data calculate the cost of ending inventory using the average cost of ending inventory using the average cost method. Round all calculations to the nearest two decimals places.
Date Items Units
1/1 Beginning Inventory 40 unit at $10 per unit
3/5 Purchase of inventory 20 units at $20 per unit
5/30 Purchase of inventory 20 units at $22 per unit
12/31 Ending Inventory 20 units
a) $310
b) $200
c) $400
d) $440
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