March1Beginning inventory 1,900 liters at a cost of 58 per liter.March3Purchased 2,550 liters at a cost of 63 per liter.March5Sold 2,300 liters for $1.00 per liter.March10Purchased 4,200 liters at a cost of 72 per liter.March20Purchased 2,500 liters at a cost of 78 per liter.March30Sold 5,300 liters for $1.30 per liter.

:(i)The March 5 sale consisted of 1,000 liters from the March 1 beginning inventory and 1,300 liters from the March 3 purchase; and(ii)The March 30 sale consisted of the following number of units sold from beginning inventory and each purchase: 500 liters from March 1; 600 liters from March 3; 2,850 liters from March 10; 1,350 liters from March 20

Specific identification $_______

FIFO$_______

LIFO $_______