E6-5B Klutz Inc. uses a periodic inventory system. Its records show the following for the month of May, in which 69 units were sold.

Date Explanation Units Unit Cost Total Cost May 1 Inventory 21 $ 9 $189 15 Purchase 25 10 250 24 Purchase 38 11 418 Totals 84 $857 Instructions Calculate the ending inventory at May 31 using the (a) FIFO, (b) average-cost, and (c) LIFO methods. (For average-cost, round the average unit cost to three decimal places.) Prove the amount allocated to cost of goods sold under each method.