Ballas Co. uses a periodic inventory system. Its records show the following for the month of May, in which 84 units were sold.

				Units			Unit Cost			Total Cost
May 1		Inventory		37			$10			$370
15		Purchases		31			13			403
24		Purchases		43			14			602
		Totals		111						$1,375

Compute the ending inventory at May 31 and cost of goods sold using the FIFO and LIFO methods.