Delmott sells a snowboard, Xpert, that is popular with snowboard enthusiasts. Below is information relating to Delmotts purchases of Xpert snowboards during September. During the same month, 102 Xpert snowboards were sold. Delmott uses a periodic inventory system.

Date		Explanation		Units		Unit Cost		Total Cost
Sept. 1		Inventory		14		$110		$ 1,540
Sept. 12		Purchases		44		113		4,972
Sept. 19		Purchases		50		116		5,800
Sept. 26		Purchases		19		118		2,242
		Totals		127				$14,554

A) Compute the ending inventory at September 30 using the FIFO, LIFO and average-cost methods.

The ending inventory at September 30 using the FIFO = $2938

The ending inventory at September 30 using the LIFO = $2783

The ending inventory at September 30 using the average-cost= ?

B) Compute the cost of goods sold at September 30 using the FIFO, LIFO and average-cost methods

		FIFO		LIFO		AVERAGE-COST
Cost of goods sold