For specific identification, the March 9 sale consisted of 45 units from beginning inventory and 175 units from the March 5 purchase; the March 29 sale consisted of 25 units from the March 18 purchase and 65 units from the March 25 purchase.

Warnerwoods Company uses a perpetual inventory system. It entered into the following purchases and sales transactions for March.

Date

Activities

Units Acquired at Cost

Units Sold at Retail

Mar.

1

Beginning inventory

60

units

@ $50.20 per unit

Mar.

5

Purchase

205

units

@ $55.20 per unit

Mar.

9

Sales

220

units

@ $85.20 per unit

Mar.

18

Purchase

65

units

@ $60.20 per unit

Mar.

25

Purchase

110

units

@ $62.20 per unit

Mar.

29

Sales

90

units

@ $95.20 per unit

Totals

440

units

310

units

Compute the cost assigned to ending inventory using
(a) FIFO,
(b) LIFO,
(c) weighted average, and 
(d) specific identification.