Date	Activities	Units Acquired at Cost			Units Sold at Retail
March 1	Beginning inventory	180	units	@$70 per unit
March 5	Purchase	480	units	@$75 per unit
March 9	Sales				500	units	@$105 per unit
March 18	Purchase	280	units	@$80 per unit
March 25	Purchase	360	units	@$82 per unit
March 29	Sales				320	units	@$115 per unit
	Totals	1,300	units		820	units

For specific identification, units sold include 90 units from beginning inventory, 410 units from the March 5 purchase, 120 units from the March 18 purchase, and 200 units from the March 25 purchase.

Compute the cost assigned to ending inventory using (a) FIFO, (b) LIFO, (c) weighted average, and (d) specific identification. (Round your "average cost per unit" to 2 decimal places.)

a) Periodic FIFO
	Cost of Goods Available for Sale			Cost of Goods Sold			Ending Inventory
	# of units	Cost per unit	Cost of Goods Available for Sale	# of units sold	Cost per unit	Cost of Goods Sold	# of units in ending inventory	Cost per unit	Ending Inventory
Beginning inventory			$0		$0.00	$0		$0.00	$0
Purchases:
March 5			0		$0.00	0		$0.00	0
March 18			0		$0.00	0		$0.00	0
March 25			0			0		$0.00	0
Total	0			0			0
b) Periodic LIFO
	Cost of Goods Available for Sale			Cost of Goods Sold			Ending Inventory
	# of units	Cost per unit	Cost of Goods Available for Sale	# of units sold	Cost per unit	Cost of Goods Sold	# of units in ending inventory	Cost per unit	Ending Inventory
Beginning inventory									$0
Purchases:
March 5									0
March 18									0
March 25									0
Total				0			0
c) Average Cost
	Cost of Goods Available for Sale			Cost of Goods Sold			Ending Inventory
	# of units	Average Cost per unit	Cost of Goods Available for Sale	# of units sold	Average Cost per Unit	Cost of Goods Sold	# of units in ending inventory	Average Cost per unit	Ending Inventory
Beginning inventory
Purchases:
March 5
March 18
March 25
Total						$0			$0