Concord's Boards sells a snowboard, Xpert, that is popular with snowboard enthusiasts. Information relating to Concord's purchases of Xpert snowboards during September is shown below. During the same month, 121 Xpert snowboards were sold. Concord's uses a perpetual inventory system, Date Explanation Units Unit Cost Total Cost HK$ 19,596 Sept. 1 Inventory 23 HK$ 852 Sept. 12 Purchases 45 896 40,320 Sept. 19 Purchases 20 916 18.320 Sept. 26 Purchases 44 924 40.656 Totals 132 HK$ 118,892 Date Units Unit Price Total Cost HK$ 21,024 Sept. 5 Sale 12 HK$ 1.752 Sept. 16 Sale 50 1.788 89.400 Sept 29 Sale 59 1,840 108,560 Totals 121 HK$ 218,984 Compute ending inventory at September 30 using FIFO and moving average cost. (Round per unit cost to 2 decimal places, eg. 15.25 and final answers to decimal places, eg. 125.) FIFO MOVING AVERAGE COST The ending inventory HK$ HK$ cTextbook and Media Compare ending inventory using a perpetual inventory system to ending inventory using a periodic inventory system (Round per unit cost to 2 decimal places, c.8. 15.25 and final answers to decimal places, e.g. 125.) Periodic Perpetual Ending Inventory FIFO HK$ HK$ Ending Inventory Average HKS HK$