Coronado's Boards sells a snowboard, Xpert, that is popular with snowboard enthusiasts. Information relating to Coronado's purchases of Xpert snowboards during September is shown below. During the same month, 121 Xpert snowboards were sold. Coronado's uses a perpetual inventory system. Date Explanation Units Unit Cost Total Cost Sept. 1 Inventory 23 HK$985 HK$ 22,655 Sept. 12 Purchases 45 1,036 46,620 Sept. 19 Purchases 20 1,063 21,260 Sept. 26 Purchases 44 1,071 47,124 Totals 132 HK$137,659 Date Units Unit Price Total Cost Sept. 5 Sale 12 HK$2,032 HK$24,384 Sept. 16 Sale 50 2,075 103,750 Sept. 29 Sale 59 2,134 125,906 Totals 121 HK$254,040 Compute ending inventory at September 30 using FIFO and moving-average cost. (Round per unit cost to 2 decimal places, e.g. 15.25 and final answers to O decimal places, e.g. 125.) FIFO The ending inventory HK$ MOVING-AVERAGE COST HK$ Compare ending inventory using a perpetual inventory system to ending inventory using a periodic inventory system. (Round per unit cost to 2 decimal places, e.g. 15.25 and final answers to O decimal places, e.g. 125.) Ending Inventory FIFO HK$ Ending Inventory Average HK$ Periodic Perpetual HK$ HK$