Bramble Company's record of transactions concerning part X for the month of April was as follows. Purchases Sales April 1 (balance on hand) 110 @ $5.00 April 5 324 4 420 @ 4.90 12 212 11 312 @ 5.40 27 826 18 204 @ 5.45 28 132 26 582 5.40 30 220 @ 5.80 (a) 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) $ 2. Average cost $