Indigo Football Shop began operations on January 2, 2017. The following stock record card for footballs was taken from the records at the end of the year. Date Voucher Terms Units Received Unit Invoice Cost Gross Invoice Amount 1/15 10624 Net 30 69

Indigo Football Shop began operations on January 2, 2017. The following stock record card for footballs was taken from the records at the end of the year.

Date		Voucher		Terms		Units Received				Unit Invoice Cost		Gross Invoice Amount
1/15		10624		Net 30			69			$29			$2,001
3/15		11437		1/5, net 30			84			23			1,932
6/20		21332		1/10, net 30			109			22			2,398
9/12		27644		1/10, net 30			103			18			1,854
11/24		31269		1/10, net 30			95			16			1,520
		Totals					460						$9,705

A physical inventory on December 31, 2017, reveals that 113 footballs were in stock. The bookkeeper informs you that all the discounts were taken. Assume that Indigo Football Shop uses the invoice price less discount for recording purchases.

Compute the December 31, 2017, inventory using the FIFO method. (Round per unit and final answer to 2 decimal paces, e.g. 35.57.)

Ending Inventory using the FIFO method

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