Cortez Company sells chairs that are used at computer stations. Its beginning inventory of chairs was 140 units at $65 per unit. During the year, Cortez made two batch purchases of this chair. The first was a 130-unit purchase at $74 per unit; the second was a 228-unit purchase at $78 per unit. During the period, it sold 288 chairs.

Required

Determine the amount of product costs that would be allocated to cost of goods sold and ending inventory, assuming that Cortez uses

a.

FIFO:

FIFO	Units		Unit Cost		Cost of Goods Sold
		@		=	$0
		@		=	0
		@		=	0
Total	0				$0

FIFO	Units		Unit Cost		Ending Inventory
		@		=	$0

b.

LIFO:

LIFO	Units		Unit Cost		Cost of Goods Sold
		@		=
		@		=
Total

LIFO	Units		Unit Cost		Ending Inventory
		@		=
		@		=
Total ending inventory

c.	Weighted average: (Round your intermediate calculations and final answers to the nearest whole dollar amount.)

Cost of goods sold		units	@		=
Ending inventory		units	@		=