Concord Company reports the following for the month of June.

Date		Explanation		Units		Unit Cost			Total Cost
June 1		Inventory		150		$5			$750
12		Purchase		450		6			2,700
23		Purchase		400		7			2,800
30		Inventory		80

Assume a sale of 500 units occurred on June 15 for a selling price of $8 and a sale of 420 units on June 27 for $9.

Calculate cost of goods available for sale.

The cost of goods available for sale

$

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Calculate Moving-Average unit cost for June 1, 12, 15, 23 & 27. (Round answers to 3 decimal places, e.g. 2.525.)

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

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Calculate the cost of the ending inventory and the cost of goods sold for each cost flow assumption, using a perpetual inventory system. (Round average-cost per unit to 3 decimal places, e.g. 12.520 and final answer to 0 decimal places, e.g. 1,250.)

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