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

Date	Activities	Units Acquired at Cost			Units Sold at Retail
January 1	Beginning inventory	620	units	@ $45 per unit
February 10	Purchase	310	units	@ $42 per unit
March 13	Purchase	120	units	@ $30 per unit
March 15	Sales				770	units	@ $85 per unit
August 21	Purchase	190	units	@ $50 per unit
September 5	Purchase	520	units	@ $48 per unit
September 10	Sales				710	units	@ $85 per unit
	Totals	1,760	units		1,480	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 620 units from beginning inventory, 210 from the February 10 purchase, 120 from the March 13 purchase, 140 from the August 21 purchase, and 390 from the September 5 purchase.)

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.)