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,101Xpert snowboards were sold. Delmott uses a periodic inventory system.

Date	Explanation	Units	Unit Cost	Total Cost
Sept. 1	Inventory	15	$106	$1,590
Sept. 12	Purchases	46	111	5,106
Sept. 19	Purchases	50	113	5,650
Sept. 26	Purchases	19	118	2,242
Totals	130	$14,588

(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	$	$	$