On April 1, Robert LLC purchased two units of inventory, A and B. The cost of unit A was $655, and the cost of unit B was $595. On April 30, Robert LLC had not sold the inventory. The market value of unit A was now $670 while the market value of unit B was $510. The adjustment associated with the lower-of-cost-or-market method on April 30 will be:
Cost of Goods Sold	70
Inventory		70

Inventory	85
Cost of Goods Sold		85
Inventory	70
Cost of Goods Sold		70

Cost of Goods Sold	85
Inventory		85

Inventory records for Dunbar Incorporated revealed the following:

Date	Transaction	Number of Units	Unit Cost
Apr. 1	Beginning inventory	460	$2.18
Apr. 20	Purchase	330	2.66

Dunbar sold 630 units of inventory during the month. Ending inventory assuming LIFO would be (Do not round your intermediate calculations. Round your answer to the nearest dollar amount):

$1,003.

$349.

$426.

$878.

Inventory records for Dunbar Incorporated revealed the following:

Date	Transaction	Number of Units	Unit Cost
Apr. 1	Beginning inventory	450	$2.44
Apr. 20	Purchase	390	2.63

Dunbar sold 630 units of inventory during the month. Ending inventory assuming FIFO would be (Do not round your intermediate calculations. Round your answer to the nearest dollar amount):

$512.

$1,184.

$552.

$1,098.

Inventory records for Marvin Company revealed the following:

Date	Transaction	Number of Units	Unit Cost
Mar. 1	Beginning inventory	1,050	$7.14
Mar. 10	Purchase	550	7.64
Mar. 16	Purchase	409	8.24
Mar. 23	Purchase	520	8.94

Marvin sold 1,900 units of inventory during the month. Ending inventory assuming FIFO would be (Do not round your intermediate calculations. Round your answer to the nearest dollar amount):

$1,198

$7,497

$3,278

$5,547

Consider the following inventory transactions for September.

Beginning inventory	17 units @ $3.00
Purchase on September 12	24 units @ $3.30
Purchased on September 23	9 units @ $4.00

For the month of September, the company sold 30 units. What is cost of goods sold under the weighted-average cost method? (Do not round your intermediate calculations. Round the weighted-average unit cost to four decimals if necessary. Round your answer to the nearest dollar amount.)

$79

$120

$90

$100