Mather sells a snowboard, EZslide, that is popular with snowboard enthusiasts.

Below is information relating to Mather’s purchases of EZslide snowboards during September.

During the same month, 102 EZslide snowboards were sold. Mather uses a periodic inventory system.

Date Explanation Units Unit Cost Total Cost Sept. 1 Inventory 12 $100 $ 1,200 Sept. 12 Purchases 45 103 4,635 Sept. 19 Purchases 50 104 5,200 Sept. 26 Purchases 20 105 2,100 Totals 127 $13,135 Instructions Compute the ending inventory at September 30 and the cost of goods sold using the FIFO, LIFO, and average-cost methods. (For average-cost, round the average unit cost to three decimal places.) Prove the amount allocated to cost of goods sold under each method.