1) The information below pertains to Sleep Co. inventory.
Date		# of Units	Price per Unit
April 1		500	$ 2.75
April 3	Sold	200	$ 3.75
April 10	Purchased	300	$ 2.80
April 12	Sold	500	$ 3.80
April 14	Purchased	400	$ 2.95
April 20	Purchased	100	$ 3.00
April 26	Sold	300	$ 4.10
Determine the value of Sleep's ending inventory and cost of goods sold under the following cost flow assumptions:
a)	FIFO - Periodic
b)	LIFO - Perpetual
c)	Perpetual Average Cost