Dorothys Boards sells a snowboard, Xpert, that is popular with snowboard enthusiasts. Information relating to Dorothys purchases of Xpert snowboards during September is shown below. During the same month, 121 Xpert snowboards were sold. Dorothys uses a periodic inventory system.

Date		Explanation		Units		Unit Cost		Total Cost
Sept. 1		Inventory		26		$95		$ 2,470
Sept. 12		Purchases		45		102		4,590
Sept. 19		Purchases		20		104		2,080
Sept. 26		Purchases		50		105		5,250
		Totals		141				$14,390

(a)

Compute the ending inventory at September 30 and cost of goods sold using the FIFO and LIFO methods.

		FIFO		LIFO
The ending inventory at September 30		$		$
Cost of goods sold		$		$