Marigold Company's record of transactions concerning part WA$6$ for the month of September was as follows:

$\backslash$table$[[,,$Purchases,,,,Sales$],[$September$,1,($balance on hand$),300,$@$,$$$11\mathrm{.}30,$September,$4,400],[,3,,200,$@$,11\mathrm{.}40,,17,600],[,12,,300,$@$,1155,,27,300],[,16,,300,$@$,11\mathrm{.}60,,30,200],[,22,,500,$@$,1160,,,],[,26,,300,$@$,1170,,,]]$

$($a$1).$

$($a$2)$

Compute the inventory at September $30$ on each of the following bases. Assume that perpetual inventory records are kept in units only. $(1)$ First$-$in$,$ first$-$out $($FIFO$).(2)$ Last$-$in$,$ first$-$out $($LIFO$).(3)$ Average$-$cost$.($Round average cost per unit to $2$ decimal places. eg$.276$ and final answers to $0$ decimal places, es$.6,54$a$)$

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$($b$)$

If the perpetual inventory record is kept in dollars, and costs are computed at the time of each withdrawal, what amount would be shown as ending inventory under $(1)$ FIFO, $(2)$ LIFO and $(3)$ Average$-$cost$?($Round average cost per unit to $4$ decimal places, eg$.2\mathrm{.}7621$ and final answers to $2$ decimal places, eg$.6,548\mathrm{.}25.)$

$(1)$

FIFO

$(2)$

$(3)$

LIFO

Average$-$cost

Endinginventory $

$

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