Bieber Inc. is a retailer operating in Calgary, Alberta. Bieber uses the perpetual inventory method. Assume that there are no credit transactions; all amounts are settled in cash. You are provided with the following information for Bieber for the month of January 2017.

Date		Description		Quantity		Unit Cost or Selling Price
Dec. 31		Ending inventory		160		$20
Jan. 2		Purchase		100		22
Jan. 6		Sale		180		40
Jan. 9		Purchase		75		24
Jan. 10		Sale		50		45
Jan. 23		Purchase		100		25
Jan. 30		Sale		130		48

Campair results for the three cost flow assumptions (LIFO, FIFO and moving average)