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, 102 EZslide snowboards were sold. Mather uses a periodic inventory system.

Date		Explanation		Units		Unit Cost		Total Cost
Sept. 1		Inventory		12		$100		$ 1,200
Sept. 12		Purchases		45		103		4,635
Sept. 19		Purchases		50		104		5,200
Sept. 26		Purchases		20		105		2,100
		Totals		127				$13,135

(a) Compute the ending inventory at September 30 using the FIFO, LIFO and average-cost methods.

		FIFO		LIFO		AVERAGE-COST
The ending inventory at September 30		$		$		$

(b) Compute the cost of goods sold at September 30 using the FIFO, LIFO and average-cost methods