Boyce Companys beginning inventory and purchases during the fiscal year ended September 30, 20-2, were as follows:

		Units	Unit Price	Total Cost
October 1, 20-1	Beginning inventory	400	$15.00	$6,000
October 18	1st purchase	300	16.50	4,950
November 25	2nd purchase	600	17.00	10,200
January 12, 20-2	3rd purchase	700	17.25	12,075
March 17	4th purchase	800	18.00	14,400
June 2	5th purchase	400	19.00	7,600
August 21	6th purchase	300	21.00	6,300
September 27	7th purchase	500	21.75	10,875
		4,000		$72,400

Use the following information for the specific identification method.

There are 900 units of inventory on hand on September 30, 20-2. Of these 900 units:

50 are from October 18, 20-1	1st purchase
300 are from January 12, 20-2	3rd purchase
100 are from March 17	4th purchase
200 are from June 2	5th purchase
50 are from August 21	6th purchase
200 are from September 27	7th purchase

Required:

	Calculate the total amount to be assigned to the cost of goods sold for the fiscal year ended September 30, 20-2, and ending inventory on September 30, 20-2, under each of the following periodic inventory methods:
1.	FIFO
2.	LIFO
3.	Weighted-average (round calculations to two decimal places)
4.	Specific identification

Help, I don't understand.

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