Lannister Inc. holds 12,000 units of inventory on January 1, 2017. Under FIFO the inventory lots costs are:

Under LIFO the same inventory lots costs are:'

Under average cost the same 12,000 inventory units have a total cost of $1,320,000.

During January 2017, Lannister records the following transactions (in chronological order):

• Sells 2,000 units of inventory with revenue of $175 per unit.
• Purchases 4,000 units of inventory at a cost of $130 per unit.
• Sells 5,000 units of inventory with revenue of $180 per unit.
• Purchases 3,000 units of inventory at a cost of $132 per unit.
• Sells 4,000 units of inventory with revenue of $184 per unit.

A1. Calculate the cost of goods sold for the period under perpetual FIFO.

A2. Calculate the cost of goods sold for the period under perpetual LIFO.

A3. Calculate the cost of goods sold for the period under periodic average cost.

B1. Calculate the ending balance of inventory under perpetual FIFO.

B2. Calculate the ending balance of inventory under perpetual LIFO.

B3. Calculate the ending balance of inventory under periodic average cost.