Lindas Boards sells a snowboard, Xpert, that is popular with snowboard enthusiasts. Information relating to Lindas purchases of Xpert snowboards during September is shown below. During the same month, 351 Xpert snowboards were sold. Lindas uses a periodic inventory system.

Date		Explanation		Units		Unit Cost		Total Cost
Sept. 1		Inventory		75		$101		$ 7,575
Sept. 12		Purchases		131		103		13,493
Sept. 19		Purchases		58		108		6,264
Sept. 26		Purchases		145		110		15,950
		Totals		409				$43,282

Compute the ending inventory at September 30 and cost of goods sold using the FIFO and LIFO methods.

		FIFO		LIFO
The ending inventory at September 30		$		$
Cost of goods sold		$		$

For both FIFO and LIFO, calculate the sum of ending inventory and cost of goods sold.

		FIFO		LIFO
The sum of ending inventory and cost of goods sold		$		$