Montoure Company uses a perpetual inventory system. It entered into the following calendar-year 2013 purchases and sales transactions.

Date			Activities	Units Acquired at Cost						Units Sold at Retail
Jan.	1		Beginning inventory	700	units	@	$	50	/unit
Feb.	10		Purchase	350	units	@	$	44	/unit
Mar.	13		Purchase	150	units	@	$	32	/unit
Mar.	15		Sales								705	units	@	$	80	/unit
Aug.	21		Purchase	190	units	@	$	55	/unit
Sept.	5		Purchase	540	units	@	$	51	/unit
Sept.	10		Sales								730	units	@	$	80	/unit
			Totals	1,930	units						1,435	units

Required:
1.	Compute cost of goods available for sale and the number of units available for sale.

2.	Compute the number of units in ending inventory.

3.	Compute the cost assigned to ending inventory using (a) FIFO, (b) LIFO, (c) weighted average, and (d) specific identification. For specific identification units sold consist of 700 units from beginning inventory, 250 from the February 10 purchase, 150 from the March 13 purchase, 140 from the August 21 purchase, and 195 from the September 5 purchase. (Round your average cost per unit to 2 decimal places.)

4.	Compute gross profit earned by the company for each of the four costing methods. (Round your average cost per unit to 2 decimal places.)