I need hlep finding where I went wrong below.. I feel pretty good with A and FIFO B. But please help me! My LIFO proof doesnt match and im not sure on Average-cost.

Mullins Distribution markets CDs of numerous performing artists. At the beginning of March, Mullins had in beginning inventory 6,500 CDs with a unit cost of $8.5. During March, Mullins made the following purchases of CDs.

March 5	3,000 @ $9	March 21	7,000 @ 8
March 13	2,500 @ $6	March 26	3500 @ $12

During March 15,000 units were sold. Mullins uses a purpetual inventory system.

A. Determine the cost of goods available of sale.

B. Determine (1) the ending inventory and (2) the cost of goods sold under each of the assumed cost flow methods (FIFO, LIFO, and average-cost). Prove the accuracy of the cost of goods sold under the FIFO and LIFO methods. (Note: For average-cost, round cost per unit to three decimal places.)

C. Which cost flow methods results in (1) the highest inventory amount for the balance sheet and (2) the highest cost of goods sold for the income statement?

a.	Cost of goods available for sale
	Date	Explanation	Units	Unit Cost	Total Cost
	March 1	Beginning inventory	6,500	$ 8.5	$ 55,250
	5	Purchase	3,000	$ 9	27,000
	13	Purchase	2,500	$ 6	15,000
	21	Purchase	7,000	$ 8	56,000
	26	Purchase	3,500	$ 12	42,000
		Total	22,500		$ 195,250
	FIFO
b. 1.	Ending Inventory
	Date	Units	Unit Cost	Total Cost
	March 26	3,500	$ 12	$ 42,000
	21	4,000	$ 8	32,000
		7,500		$ 74,000
b. 2.	Cost of Goods Sold
	Cost of goods available for sale		$ 195,250
	Less: Ending inventory		74,000
	Cost of goods sold		$ 121,250
	Proof of Cost of Goods Sold
	Date	Units	Unit Cost	Total Cost
	March 1	6,500	$ 8.5	$ 55,250
	5	3,000	$ 9	27,000
	13	2,500	$ 6	15,000
	21	3,000	$ 8	24,000
		15,000		$ 121,250
	LIFO
b. 1.	Ending Inventory
	Date	Units	Unit Cost	Total Cost
	March 1	6,500	$ 9	$ 58,500
	5	2,000	$ 9	18,000
		8,500		$ 76,500
b. 2.	Cost of Goods Sold
	Cost of goods available for sale		$ 195,250
	Less: Ending inventory		76,500
	Cost of goods sold		$ 118,750
	Proof of Cost of Goods Sold
	Date	Units	Unit Cost	Total Cost
	March 26	3,500	$ 12	$ 42,000
	21	7,000	$ 8	56,000
	13	2,500	$ 6	15,000
	5	1,000	$ 9.0	9,000
		14,000		$ 122,000
	AVERAGE-COST
	Goods available for sale		$ 195,250
	Units available for sale		22,500
	Average cost per unit		$ 8.678
b. 1.	Ending Inventory
	Units	Unit Cost	Total Cost
	7,500	$ 8.678	$ 65,083.3
b. 2.	Cost of Goods Sold
	Cost of goods available for sale		$ 8.68
	Less: Ending inventory		15,000
	Cost of goods sold		$ 130,166.67
c. 1.	FIFO	produces the highest inventory at		$ 42,000
	LIFO	produces the highest cost of goods sold at			$ 168,250