Marigold Boards sells a snowboard, Xpert, that is popular with snowboard enthusiasts. Information relating to Marigold's purchases of Xpert snowboards during September is shown below. During the same month, 94 Xpert snowboards were sold. Marigold's uses a periodic inventory system. Date Explanation Units Unit Cost Total Cost Sept 1 14 HK$970 Sept. 12 42 1,020 Inventory Purchases Purchases Purchases HK$ 13,580 42,840 15,600 Sept 19 15 1,040 Sept. 26 49 1,050 51,450 Totals 120 HK$123,470 (a) Compute the ending inventory at September 30 and cost of goods sold using the FIFO and average-cost methods. (Round per unit cost to 3 decimal places, eg. 15.125 and final answers to decimal places, e.g. 125.) FIFO Average-Cost The ending inventory at September 30 HK$ HK$ Cost of goods sold HK$ HK$ (b) For both FIFO and average-cost, calculate the sum of ending inventory and cost of goods sold. (Round per unit cost to 3 decimal places, eg. 15.125 and final answers to decimal places, eg. 125.) FIFO Average-Cost The sum of ending inventory and cost of goods sold HK$ HK$