At the end of January 2014, the records of Donner Company showed the following for a particular item that sold at $16 per unit:

Transactions	Units	Amount
Inventory, January 1, 2014	500	$	2,365
Purchase, January 12	600		3,600
Purchase, January 26	160		1,280
Sale	(370)
Sale	(250)

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.)

Average Cost Cost of Good Available for Sale Cost of Goods Sold Cost of Cost per Goods of Units Cost per Available S 2.365 Beginning inventory 500 Purchases 3,600 600 January 12 1.280 160 January 26 S 7245l 620 0 1,260 Total FIFO Cost of Goods Available for Sale Cost of Goods Sold Cost of Cost per Goods Unit Available 500 4.73 2.365 0 Beginning inventory Purchases 6.00 3,600 0 600 January 12 8.00 1.280 160 January 26 S 72245 0 1,260 Total LIFo Cost of Goods Available for Sale Cost of Goods Sold Cost of Cost of cost per Goods Available 500 4.73 2.365 Beginning inventory Purchases 600 6.00 3,600.00 January 12 160 January 26 8.00 1,280.00 Total 1.260 7,245