On May 10, Hudson Computing sold 89 Millennium laptop computers to Apex Publishers. At the date of this sale, Hudsons perpetual inventory records included the following cost layers for the Millennium laptops:

Purchase Date	Quantity	Unit Cost	Total Cost
Apr. 9	59	$	1,800	$	106,200
May 1	43	$	1,400		60,200
Total on hand	102			$	166,400

Prepare journal entries to record the cost of the 89 Millennium laptops sold on May 10, assuming that Hudson Computing uses the:

a.	Specific identification method (53 of the units sold were purchased on April 9, and the remaining units were purchased on May 1).
b.	Average-cost method.
c.	FIFO method.
d.	LIFO method.