Sarasota Corp. sells a snowboard, EZslide, that is popular with snowboard enthusiasts. Below is information relating to Sarasota Corp.’s purchases of EZslide snowboards during September. During the same month, 109 EZslide snowboards were sold. Sarasota Corp. uses a periodic inventory system.

Date	Explanation	Units	Unit Cost	Total Cost
Sept. 1	Inventory	12	$91	$ 1,092
Sept. 12	Purchases	45	94	4,230
Sept. 19	Purchases	54	95	5,130
Sept. 26	Purchases	22	96	2,112
Totals	133	$12,564

(a) Compute the ending inventory at September 30 using the FIFO, LIFO and average-cost methods. (Round average cost per unit to 3 decimal places, e.g. 125.153 and final answers to 0 decimal places, e.g. 125.)

(b) Compute the cost of goods sold at September 30 using the FIFO, LIFO and average-cost methods. (Round average cost per unit to 3 decimal places, e.g. 125.153 and final answers to 0 decimal places, e.g. 125.)