AC Gymnastics Supplies uses a perpetual inventory system. The companys beginning inventory of a particular product and its purchases during the month of January were as follows: # of Units Unit Cost Total Cost Beginning inventory

(Jan. 1)............................. 50 $7 $ 350 Purchase

(Jan. 10)........................................... 25 8 200 Purchase

(Jan. 22)........................................... 25 9 225

Total ......................................................... 100 $ 775

On January 25, AC Gymnastics sells 70 units of this product. The other 30 units remain in inventory at January 31. REQUIRED: Determine the value of the 30 units in ending inventory at January 31 using each of the following flow assumptions:

1: LIFO ...?

2.FIFO ...?

3.AVERAGE COST...?