Buffalo Industries reports the following for the month of June.

Date		Explanation		Units		Unit Cost		Total Cost
June 1		Inventory		131		$5		$655
12		Purchases		359		6		2,154
23		Purchases		195		7		1,365
30		Inventory		267

A sale of 371 units occurred on June 15 for a selling price of $8 and a sale of 47 units on June 27 for $9.

Calculate the average cost per unit, using a perpetual inventory system. (Round answers to 3 decimal places, e.g. 5.125.)

June 1		$
June 12		$
June 15		$
June 23		$
June 27		$

Calculate cost of the ending inventory and the cost of goods sold for each cost flow assumption, using a perpetual inventory system. Assume a sale of 371 units occurred on June 15 for a selling price of $8 and a sale of 47 units on June 27 for $9. (Round answers to 0 decimal places, e.g. 125.)

		FIFO		LIFO		Moving-Average
The cost of the ending inventory		$		$		$
The cost of goods sold		$		$		$