1) Ayayai Company uses a periodic inventory system. For April, when the company sold 450 units, the following information is available.

		Units		Unit Cost		Total Cost
April 1 inventory		330		$22			$ 7,260
April 15 purchase		380		26			9,880
April 23 purchase		290		29			8,410
		1,000					$25,550

Compute the April 30 inventory and the April cost of goods sold using the FIFO method.

2) Stellar Company uses a periodic inventory system. For April, when the company sold 650 units, the following information is available.

		Units		Unit Cost		Total Cost
April 1 inventory		310		$34			$ 10,540
April 15 purchase		420		41			17,220
April 23 purchase		270		44			11,880
		1,000					$39,640

Compute the April 30 inventory and the April cost of goods sold using the LIFO method.