1. Firm B began operations in January 2021. Inventory purchase and sales information for the quarter ended March 31, 2021 is provided below:

Purchases:	Units (#)	Unit Cost	Total Cost
January 5	200	$ 4.00	$ 800.00
February 5	250	$ 4.25	$ 1,062.50
March 5	150	$ 4.75	$ 712.50
Sales:
January 10	150
March 15	300

Using the data provided, complete the following table:

	FIFO - Perpetual	LIFO - Perpetual	Average Cost - Perpetual	FIFO - Periodic	LIFO - Periodic	Average Cost - Periodic
COGS
Ending Inventory

Firm C adopted the dollar-value LIFO method on January 1, 2021 when its inventory had a value of $320,000. Inventory data for 2021 through 2023 are as follows:

Date	Ending Inventory at Year-End Costs	Cost Index
12/31/2021	637,500	1.02
12/31/2022	688,800	1.12
12/31/2023	816,000	1.2

Using the data provided, calculate the following:

a. Ending inventory for 2021 = _______________

b. Ending inventory for 2022 = _______________

c. Ending inventory for 2023 = _______________