800 @ 6.40 E8.18 (LO3, 5) (FIFO, LIFO, and Average-Cost Determination) Keyser Company's record of transactions for the month of April is as follows. Purchases April 1 (balance on hand) 4 8 600 @ $6.00 April 3 1,500 @6.08 Sales 500 @ $10.00 9 1,300 @ 10.00 11 600 @ 11.00 13 1,200 @ 6.50 23 1,200 @ 11.00 21 700 @ 6.60 27 900 @ 12.00 29 500 @ 6.79 4,500 5,300 Instructions a. Assuming that periodic inventory records are kept, compute the inventory at April 30 using (1) LIFO and (2) average-cost