Dugan Sales had the following transactions for jackets in 2014, its first year of operations:

Jan. 20	Purchased 80 units @ $15 =	$	1,200
Apr. 21	Purchased 420 units @ $16 =		6,720
July 25	Purchased 250 units @ $20 =		5,000
Sept. 19	Purchased 150 units @ $22 =		3,300

During the year, Dugan Sales sold 830 jackets for $40 each.

a.	Compute the amount of ending inventory Dugan would report on the balance sheet, assuming the following cost flow assumptions: (1) FIFO, (2) LIFO, and (3) weighted average. (Round intermediate calculations and final answers to nearest whole dollar amount.)

b.	Compute the difference in gross margin between the FIFO and LIFO cost flow assumptions.