Alliance Corporation uses a perpetual inventory system. During May, the following transactions occurred.

May 1	Beginning Inventory	100 units @ $20 each
May 4	Purchase	200 units @ $24 each
May 10	Sale	175 units
May 14	Purchase	150 units @ $26 each
May 20	Sale	100 units

Find the Cost of Goods Sold and Ending Inventory using:

• FIFO
• LIFO
• Average Cost

(Round the average unit cost to 2 decimals. Round your final answers to zero decimals.)