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 (a) 5.80 If the perpetual inventory record is kept in dollars, and costs are calculated at the time of each withdrawal, what amount would be shown as ending inventory in (1) FIFO and (2) Average cost. (Round Unit cost to 4 decimal places, e.g. 0.5275 and final answers to 2 decimal places, e.g. 52.75) 1. First-in, first-out (FIFO) $ $ 2. Average cost $