Blue Spruce Corp. sells a snowboard, EZslide, that is popular with snowboard enthusiasts. Below is information relating to Blue Spruce Corp's purchases of EZslide snowboards during September. During the same month, 108 EZslide snowboards were sold. Blue Spruce Corp. uses a periodic inventory system. Unit Cost Total Cost Date Explanation Units $116 $1,276 Sept. 1 Inventory 11 Sept. 12 Purchases 48 119 5,712 7,200 Sept. 19 Purchases 60 120 2,541 Sept. 26 Purchases 21 121 $16,729 Totals 140 (a) Compute the ending inventory at September 30 using the FIFO, LIFO and average-cost methods. (Round average cost per unit to 3 decimal places, e.g. 125. 153 and final answers to 0 decimal places, e.g. 125.) AVERAGE-COST FIFO LIFO $ $ $ The ending inventory at September 30 (b) Compute the cost of goods sold at September 30 using the FIFO, LIFO and average-cost methods. (Round average cost per unit to 3 decimal places, e.g. 125.153 and final answers to O decimal places, e.g. 125.) FIFO LIFO AVERAGE-COST $ Cost of goods sold