If the perpetual inventory record is kept in dollars, and costs are computed at the time of each withdrawal, what amount would be shown as ending inventory under: (1) Specific identification, (2) FIFO, and (3) Average-cost? (Round average cost per unit to 4 decimal places, e.g. 2.7621 and final answers to 2 decimal places, e.g. 6,548.25.)

(1) Specific identification; ending inventory is comprised of 430 units from beginning inventory and 580 units from the April 26 purchase. (2) First-in, first-out (FIFO). (3) Average-cost.

Splish SA's record of transactions concerning part X for the month of April was as follows. Purchases Sales April 1 (balance on hand) 430 a R$ 7.40 April 5 630 4 730 7.50 12 530 11 630 ca 7.80 27 1,460 18 530 @ 7.90 28 150 26 930 a 8.30 30 530 @ 8.60