Hull Company's record of transactions concerning part $x$ for the month of April was as follows.

Instructions:

$($a$)$ Compute the inventory at April $30$ and the cost of goods sold during April on each of the following bases.

Assume that periodic inventory records are kept. Carry unit costs to the nearest cent.

$1.)$ first in first out

$2.)$ Last in first out

$3.)$ Average cost

b$.)$ if the perpetual inventory record is kept first in first out

$2.)$ last in first out