(16). Essa Company's record of transactions concerning part X for the month of April was as follows. Purchases Sales 4 April 1 (balance on hand) 100@ R$5.00 || April 5 300 400 @ 5.10 12200 11 300 a 5.30 27 800 200 @ 5.35 |28|150| 26 600 @ 5.601 5.80 18 30 200 a Instructions (a). Compute the inventory at April 30 on each of the following bases. Assume that perpetual inventory records are kept in units only. (Carry unit costs to the nearest cent.) 0). First-in, first-out (FIFO). (0.5 mark) (ii). Average-cost. (1.625 mark) (b). If the perpetual inventory record is kept in dollars, and costs are computed at the time of each withdrawal, what amount would be shown as ending inventory in 1, and 2 above? (Carry average unit costs to four decimal places.) (0.25 mark + 2.625 marks)