HEB inc. purchased inventory on 4 dates as follows:

1-1-13 9,500 cans $2.10

3-1-13 4,300 cans $2.08

5-1-13 3,600 cans $2.04

7-1-13 7,200 cans $2.01

HEB inc. sold inventory on 2 dates:

4-1-13 10,800 cans

6-1-13 3,400 cans

calculate the cost of goods sold and the ending inventory

under Perpetual ( FIFO & LIFO ) and Periodic ( FIFO & LIFO )