Bonita Boards sells a snowboard, Xpert, that is popular with snowboard enthusiasts. Information relating to Bonita's purchases of Xpert snowboards during September is shown below. During the same month, 82 Xpert snowboards were sold. Bonita's uses a periodic inventory system. Date Explanation Units Unit Cost Total Cost Sept. 1 Inventory 13 HK$970 HK$ 12,610 Sept. 12 Purchases 41 1,020 41,820 Sept. 19 Purchases 18 1,040 18,720 Sept. 26 Purchases 28 1,050 29,400 Totals 100 HK$102,550 (a) Compute the ending inventory at September 30 and cost of goods sold using the FIFO and average-cost methods. (Round per unit cost to 3 decimal places, e.g. 15.125 and final answers to O decimal places, e.g. 125.) FIFO The ending inventory at September 30 HK$ Cost of goods sold HK$ HK$ HK$ Average-Cost (b) For both FIFO and average-cost, calculate the sum of ending inventory and cost of goods sold. (Round per unit cost to 3 decimal places, e.g. 15.125 and final answers to O decimal places, e.g. 125.) FIFO The sum of ending inventory and cost of goods sold HK$ Average-Cost HK$