Ayayai Company's record of transactions concerning part X for the month of April was as follows. Sales Purchases (balance on hand) April 1 76 @ $5.00 April 5 276 4 376 @ 4.80 12 176 11 276 5.20 27 776 18 176 5.25 28 126 26 576 5.30 30 176 (2) 5.80 (a) Calculate the inventory at April 30 on each of the following bases. Assume that perpetual inventory records are kept in units only. (Round average cost per unit to 4 decimal places, eg. 0.1546 and final answers to 2 decimal places, eg. 52.75.) 1. First-in, first-out (FIFO)