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,102Xpert snowboards were sold. Delmott uses a periodic inventory system.

Date	Explanation	Units	Unit Cost	Total Cost
Sept. 1	Inventory	14	$101	$1,414
Sept. 12	Purchases	47	104	4,888
Sept. 19	Purchases	50	108	5,400
Sept. 26	Purchases	20	109	2,180
Totals	131	$13,882

(a) Compute the ending inventory at September 30 using the FIFO, LIFO and average-cost methods.(Round average cost per unit to 3 decimal places, e.g. 125.153 and final answers to 0 decimal places, e.g. 125.)

The ending inventory at September 30 using the FIFO	$
The ending inventory at September 30 using the LIFO	$
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.(Round average cost per unit to 3 decimal places, e.g. 125.153 and final answers to 0 decimal places, e.g. 125.)

FIFO	LIFO	AVERAGE-COST
Cost of goods sold	$	$	$