Inventory information for Part 311 of Seminole Corp. discloses the following information for the month of June. June 1 Balance 300 units @ $10 June 10 Sold 200 units @ $24 11 Purchased 800 units @ $11 15 Sold 500 units @ $25 20 Purchased 500 units @ $13 27 Sold 250 units @ $27 (a) Assuming that periodic inventory records are kept, compute the inventory at April 30 using (1) LIFO and (2) average cost