64. A companys inventory records report the following:

August 1	Beginning balance	18 units @ $8
August 5	Purchase	13 units @ $7
August 12	Purchase	17 units @ $8

On August 15, it sold 36 units. Using the FIFO perpetual inventory method, what is the value of the inventory at August 15 after the sale?

66. A company had the following purchases during its first year of operations:

	Purchases
January:	11 units at $121
February:	21 units at $131
May:	16 units at $141
September:	13 units at $151
November:	11 units at $161

On December 31, there were 31 units remaining in ending inventory. These 31 units consisted of 3 from January, 5 from February, 7 from May, 5 from September, and 11 from November. Using the specific identification method, what is the cost of the ending inventory?

71. Beckenworth had cost of goods sold of $10,321 million, ending inventory of $2,989 million, and average inventory of $2,055 million. Its days' sales in inventory equals: (Use 365 days a year.)

72. Jammer Company uses a weighted average perpetual inventory system and reports the following:

August 2	Purchase	16 units at $14.50 per unit.
August 18	Purchase	18 units at $12.00 per unit.
August 29	Sale	32 units.
August 31	Purchase	21 units at $17.50 per unit.

What is the per-unit value of ending inventory on August 31? (Round your per unit answers to 2 decimal places.)