Bramble Corp. is a retailer operating in Calgary, Alberta. Bramble Corp. uses the perpetual inventory method. Assume that there are no credit transactions; all amounts are settled in cash. You are provided with the following information for Bramble Corp. for the month of January 2017.

Date		Description		Quantity		Unit Cost or Selling Price
Dec. 31		Ending inventory		156		$18
Jan. 2		Purchase		109		20
Jan. 6		Sale		181		41
Jan. 9		Purchase		78		22
Jan. 10		Sale		48		46
Jan. 23		Purchase		105		23
Jan. 30		Sale		140		49

Calculate average cost for each unit.

For each of the following cost flow assumptions, calculate (i) cost of goods sold, (ii) ending inventory, and (iii) gross profit. (Round answers to 0 decimal places, e.g. 125.)

(1)		LIFO.
(2)		FIFO.
(3)		Moving-average.