Bramble Company's record of transactions concerning part X for the month of April was as follows. Purchases Sales April 1 (balance on hand) 120 $5.00 April 5 308 4 410 5.00 12 194 11 298 @ 5.40 27 780 18 204 @ 5.45 28 164 26 618 @ 5.30 30 216 @ 5.80 Calculate the inventory at April 30 on each of the following bases. Assume that perpetual inventory records are kept in units only (Round average cost per unit to 4 decimal places, e.g. 0.1546 and final answers to 2 decimal places, e.g. 52.75.) 1. First-in, first-out (FIFO) $ 2226 2. Average cost $ 2335 If the perpetual inventory record is kept in dollars, and costs are calculated at the time of each withdrawal, what amount would be shown as ending inventory in (1) FIFO and (2) Average cost. (Round Unit cost to 4 decimal places, e.g. 0.5275 and final answers to 2 decimal places, e.g. 52.75) 1. First-in, first-out (FIFO) ta $ 2. N Average cost