Brutus Corporation, a newly formed corporation, has the following transactions during May, its first month of operations.

May 1		Purchased 500 units @ $25.00 each
4		Purchased 300 units @ $24.00 each
6		Sold 400 units @ $38.00 each
8		Purchased 700 units @ $23.00 each
13		Sold 450 units @ $37.50 each
20		Purchased 250 units @ $25.25 each
22		Sold 275 units @ $36.00 each
27		Sold 300 units @ $37.00 each
28		Purchased 550 units @ $26.00 each
30		Sold 100 units @ $39.00 each

Calculate total sales, cost of merchandise sold, gross profit, and ending inventory using each of the following inventory methods:

FIFO Perpetual

FIFO Periodic

LIFO Perpetual

LIFO Periodic

Average Cost Periodic

Total Sales (not dependent on inventory method)	$
Total Goods Available for Sale (round to the nearest cent)	$

Round your final answers to two decimal places. In your computations, round the average cost per unit to two decimal places.

	Ending Inventory	Cost of Goods Sold	Gross Profit
1. FIFO Perpetual	$	$	$
2. FIFO Periodic	$	$	$
3. LIFO Perpetual	$	$	$
4. LIFO Periodic	$	$	$
5. Average Cost Periodic	$	$	$