The ABC Enterprise Company uses the perpetual inventory system.The company has the following data available for the month of April: 
What is the cost of ending inventory on April 30 using moving average?
Definitions:
Marginal Cost
The cost added by producing one more unit of a product or service, a key concept in economics determining optimal production levels.
Concentration Ratio
A measurement of the market share held by the largest firms within an industry, indicating the degree of market control.
Monopolistic Competitor
A business operating in a market structure characterized by many firms selling products that are similar but not identical, allowing for significant differentiation and competition.
ATC Curve
The Average Total Cost curve in economics represents how a firm's total cost per unit of output changes with the quantity produced.
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