Kingbird sells a snowboard, EZslide, that is popular with snowboard enthusiasts. Below is information relating to Kingbirds purchases of EZslide snowboards during September. During the same month, 105 EZslide snowboards were sold. Kingbird uses a periodic inventory system.

Date			Explanation		Units		Unit Cost		Total Cost
Sept.	1		Inventory		15		$124		$1,860
	12		Purchase		45		126		5,670
	19		Purchase		50		128		6,400
	26		Purchase		20		129		2,580
			Total		130				$16,510

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

		FIFO		LIFO		AVERAGE-COST
Ending inventory at September 30

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

		FIFO		LIFO		AVERAGE-COST
Cost of goods sold