Mather sells a snowboard, EZslide, that is popular with snowboard enthusiasts. Below is information relating to Mathers purchases of EZslide snowboards during September. During the same month, 105 EZslide snowboards were sold. Mather uses a periodic inventory system.

Date		Explanation		Units		Unit Cost		Total Cost
Sept. 1		Inventory		15		$100		$1,500
12		Purchase		45		102		4,590
19		Purchase		50		104		5,200
26		Purchase		20		105		2,100
		Total		130				$13,390

Instructions

Compute the ending inventory at September 30 and the cost of goods sold using the FIFO, LIFO, and average-cost methods. Prove the amount allocated to cost of goods sold under each method.