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	300	units	@	$	46	/unit
Mar.	13		Purchase	100	units	@	$	40	/unit
Mar.	15		Sales								780	units	@	$	70	/unit
Aug.	21		Purchase	110	units	@	$	55	/unit
Sept.	5		Purchase	570	units	@	$	52	/unit
Sept.	10		Sales								680	units	@	$	70	/unit
			Totals	1,780	units						1,460	units

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, 200 from the February 10 purchase, 100 from the March 13 purchase, 60 from the August 21 purchase, and 400 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.)