Some of the information found on a detail inventory card for Cheng Ltd. for the first month of operations is as follows (¥ amounts in thousands).

Instructions
a. From these data compute the ending inventory on each of the following bases. Assume that perpetual inventory records are kept in units only. (Carry unit costs to two decimal places and ending inventory to the nearest 1,000 yen.)
1. First-in, first-out (FIFO).
2. Average-cost.
b. If the perpetual inventory record is kept in yen, and costs are computed at the time of each withdrawal, would the amounts shown as ending inventory in 1 and 2 above be the same? Explain and compute.