Dream Computer Inc. records sales on account of $1,700,000. Dream Computer Inc. is subject to 13% HST. Which of the following would be the amount of HST payable?

1)	$1,921,000

2)

$85,000

3)

$221,000

4)	$1,700,000

Wang Ltd. provided the following purchases and sales for the month of January. Wang Ltd. uses a periodic inventory system.

Date	Explanation	Units	Unit Cost	Total Cost
Jan. 1	Beginning inventory	200	$10	$2,000
Jan. 12	Purchase	50	12	600
Jan. 14	Sale	150
Jan. 15	Purchase	150	14	2,100
Jan. 20	Purchase	200	15	3,000

Assuming the use of the weighted average cost flow assumption, what is the cost of the ending inventory?

1)

$5,775

2)

$5,450

3)

$1,925

4)

$6,200