Blue Corp. had 2,100 units of part T on hand April 1, 2017, costing $ 8.00 each. During April, Blue made the following purchases of part T.

			Units		Unit Cost
April	4		2,900		$ 8.25
	10		4,600		8.40
	19		1,100		9.00
	29		2,900		9.90

A physical count at April 30, 2017 showed 4,200 units of Part T on hand. Using the FIFO method, what is the cost of part T inventory at April 30, 2017? Using the LIFO method, what is the inventory cost? Using the average-cost method, what is the inventory cost? (Round average cost per unit to 2 decimal places, e.g. 15.25 and final answers to 0 decimal places, e.g. 1,620.)

		FIFO		LIFO		Average Cost
Inventory Cost		$ enter inventory cost in dollars rounded to 2 decimal places		$ enter inventory cost in dollars rounded to 2 decimal places		$ enter inventory cost in dollars rounded to 2 decimal places

Crane Company has used the dollar-value LIFO method since January 1, 2017. Crane uses internal price indexes and multiple pools. At the end of calendar year 2018, the following data are available for Cranes inventory pool A.

Inventory		At Base-Year Cost		At Current-Year Cost
January 1, 2017		$ 1,000,000		$ 1,000,000
December 31, 2017		1,290,000		1,419,000
December 31, 2018		1,340,000		1,554,400

Computing an internal price index and using the dollar-value LIFO method, at what amount should the inventory in Pool A be reported at December 31, 2018?

		December 31, 2018
Price Index		enter the price index
Dollar-value LIFO inventory		$ enter the inventory in dollars