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Es. 11 (LO 3) (FIFO, LIFO and Average-Cost Determination) John Adams Company's record of transactions for the month of April was as follows. Purchases April 1 (balance on hand) 600 @ $6.00 1,500 @ 6.08 800 @ 6.40 1,200 @ 6.50 700 @ 6.60 500 @ 6.79 April 3 9 11 23 27 Sales 500 @ $10.00 1,400 @ 10.00 600 @ 11.00 1,200 @ 11.00 900 @ 12.00 4,600 5,300 Instructions a. Assuming that periodic inventory records are kept in units only, compute the inventory at April 30 using (1) LIFO and (2) average-cost. b. Assuming that perpetual inventory records are kept in dollars, determine the inventory using (1) FIFO and (2) LIFO. c. Compute cost of goods sold assuming periodic inventory procedures and inventory priced at FIFO. d. In an inflationary period, which inventory method - FIFO, LIFO, average-cost-will show the high- est net income? w farmed an