1. Records for Ingman's Deli show this opening balance and these receipts for Ingman's Mustard from January through July. At the end of July, 52 jars were on hand. Find the total receipts, the total cost of each item, and the total cost for all items. Date Receipts Unit Cost Total Cost 1-Mar 60 $1.42 4-Apr 20 1.60 1-May 40 1.55 2-Jun 50 1.45 1-Jul 55 1.40 Total a. What is the average cost per unit? b. Using the average-cost method, what is the value of the inventory?