Ivanhoe Company sells a snowboard, EZslide, that is popular with snowboard enthusiasts. Below is information relating to Ivanhoe Companys purchases of EZslide snowboards during September. During the same month, 95 EZslide snowboards were sold. Ivanhoe Company uses a periodic inventory system.

Date		Explanation		Units		Unit Cost		Total Cost
Sept. 1		Inventory		12		$106		$ 1,272
Sept. 12		Purchases		45		109		4,905
Sept. 19		Purchases		55		110		6,050
Sept. 26		Purchases		21		111		2,331
		Totals		133				$14,558

(a) Compute the ending inventory at September 30 using the FIFO, LIFO and average-cost methods.

(b) Compute the cost of goods sold at September 30 using the FIFO, LIFO and average-cost methods.