At the end of January 2014, the records of Donner Company showed the following for a particular item that sold at $15.60 per unit:

Transactions	Units	Amount
Inventory, January 1, 2014	640	$	2,784
Purchase, January 12	610		3,660
Purchase, January 26	170		1,360
Sale	(500)
Sale	(200)
Compute Cost of Goods Sold under each method of inventory: average cost, FIFO, LIFO, and specific identification. For specific identification, assume that the first sale was selected from the beginning inventory and the second sale was selected from the January 12 purchase. (Round unit price to 2 decimal places. Input all amounts as positive values.) Prepare a partial income statement under each method of inventory: (a) average cost, (b) FIFO, (c) LIFO, and (d) specific identification. For specific identification, assume that the first sale was selected from the beginning inventory and the second sale was selected from the January 12 purchase.