Concord Company's record of transactions for the month of April was as follows.

Purchases: April 1(balance on hand) 6..0@$5.00

4 1..0@5.07

8 8..0@5.37

13 1..0@5.47

21 7..0@5.67

29 5..0@5.88

5830

Sales: April 3 5..0@$11.00

9 1..0@11.00

11 6..0@12.00

23 1..0@12.00

27 9..0@13.00

5060

Assuming that perpetual inventory records are kept in dollars, determine the inventory using

(1) FIFO

(2) LIFO.