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.

(b) Compute the cost of goods sold at September 30 using the FIFO, LIFO and average-cost methods. (Round average cost per unit to 3 decimal places, e.g. 125.153 and final answers to 0 decimal places, e.g. 125.)

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