age Hill Inc. sells a snowboard, EZslide, that is popular with snowboard enthusiasts. Below is information relating to Sage Hill Inc.s purchases of EZslide snowboards during September. During the same month, 95 EZslide snowboards were sold. Sage Hill Inc. uses a periodic inventory system.

Date		Explanation		Units		Unit Cost		Total Cost
Sept. 1		Inventory		13		$103		$ 1,339
Sept. 12		Purchases		46		106		4,876
Sept. 19		Purchases		47		107		5,029
Sept. 26		Purchases		19		108		2,052
		Totals		125				$13,296

a) Compute the ending inventory at September 30 using the FIFO, LIFO and average-cost methods. (Round average cost per unit to 3 decimal places, e.g. 125.153 and final answers to 0 decimal places, e.g. 125.)

b) Compute the cost of goods sold at September 30 using the FIFO, LIFO and average-cost methods. (Round average cost per unit to 3 decimal places, e.g. 125.153 and final answers to 0 decimal places, e.g. 125.)