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Blossom SA's record of transactions concerning part X for the month of April was as follows. Purchases Sales April 1 (balance on hand) 420

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Blossom SA's record of transactions concerning part X for the month of April was as follows. Purchases Sales April 1 (balance on hand) 420 R$7.30 April 5 620 4 720 @ 7.40 12 520 11 620 @ 7.70 27 1,440 18 520 @ 7.80 28 150 26 920 @ 8.20 90 30 520 8.50 Compute the inventory at April 30 on each of the following bases. Assume that perpetual inventory records are kept in units only. (Round final answers to O decimal places, e.g. 6,548.) Specific identification; ending inventory is comprised of 420 units from beginning inventory and 570 units from the April 26 purchase. (1) (2) First-in, first-out (FIFO). (3) Average-cost.

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