Blue Spruce Distribution markets CDs of the performing artist Fishe. At the beginning of October, Blue Spruce had in beginning inventory 4,200 of Fishes CDs with a unit cost of $7. During October, Blue Spruce made the following purchases of Fishes CDs.

Oct. 3		5,250	@	$8		Oct. 19		6,300	@	$10
Oct. 9		7,350	@	$9		Oct. 25		8,400	@	$11

During October, 22,890 units were sold. Blue Spruce uses a periodic inventory system.

Cost of goods available for sale: $292,950

Weighted-average cost per unit: $9.3

Determine (1) the ending inventory and (2) the cost of goods sold under each of the assumed cost flow methods (FIFO, LIFO, and average-cost). Prove the accuracy of the cost of goods sold under the FIFO and LIFO methods.