Bridgeport Corp. sells a snowboard, EZslide, that is popular with snowboard enthusiasts. Below is information relating to Bridgeport Corp.s purchases of EZslide snowboards during September. During the same month, 101 EZslide snowboards were sold. Bridgeport Corp. uses a periodic inventory system.

Date		Explanation		Units		Unit Cost		Total Cost
Sept. 1		Inventory		13		$94		$ 1,222
Sept. 12		Purchases		46		97		4,462
Sept. 19		Purchases		53		98		5,194
Sept. 26		Purchases		19		99		1,881
		Totals		131				$12,759

(a) Compute the ending inventory at September 30 using the FIFO, LIFO and average-cost methods. (Round average cost per unit to 3 decimal places, e.g. 125.153 and final answers to 0 decimal places, e.g. 125.)

FIFO

LIFO

AVERAGE-COST

The ending inventory at September 30

$Enter a dollar amount $Enter a dollar amount $Enter a dollar amount

(b) Compute the cost of goods sold at September 30 using the FIFO, LIFO and average-cost methods. (Round average cost per unit to 3 decimal places, e.g. 125.153 and final answers to 0 decimal places, e.g. 125.)

FIFO		LIFO		AVERAGE-COST
Cost of goods sold		$Enter a dollar amount		$Enter a dollar amount		$Enter a dollar amount