Marigold Companys record of transactions concerning part X for the month of April was as follows.

Purchases							Sales
April 1	(balance on hand)		310	@	$6.20		April 5		510
4			610	@	6.32		12		410
11			510	@	6.57		27		1,220
18			410	@	6.63		28		150
26			810	@	6.94
30			410	@	7.19

Calculate average-cost per unit. Assume that perpetual inventory records are kept in units only-Average-cost per unit $

Compute the inventory at April 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. Ending Inventory $

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? Ending Inventory