Blue Companys record of transactions concerning part WA6 for the month of September was as follows.

Purchases

Sales

September 1

(balance on hand)

300

@

$ 13.20

September 4

400

3

200

@

13.30

17

600

12

300

@

13.45

27

300

16

300

@

13.50

30

200

22

500

@

13.50

26

300

@

13.60

Compute the inventory at September 30 on each of the following bases. Assume that perpetual inventory records are kept in units only. (1) First-in, first-out (FIFO). (2) Last-in, first-out (LIFO). (3) Average-cost. (Round average cost per unit to 2 decimal places, e.g. 2.76 and final answers to 0 decimal places, e.g. 6,548.)

(1) FIFO		(2) LIFO		(3) Average-cost
Ending Inventory 5430		?		5410.72