Blue Spruce Corp. began the year with 12 units of marine floats at a cost of $11 each. During the year, it made the following purchases: May 5, 30 unit at $15; July 16, 22 units at $20; and December 7, 26 units at $23. Assume there are 30 units on hand at the end of the period. Blue Spruce uses the periodic approach.

Determine the cost of goods sold under LIFO, FIFO, and Average Cost.