P8-4 (LO3) EXCEL (Compute FIFO, LIFO, and Average-Cost) Hull Company's record of transactions concerning part for the month of April was as follows. lari Purchases Sales in April 1 (balance on hand) 100$5.00 400 5.10 300 5.30 200 5.35 600 5.60 200 5.80 April 5 12 300 200 800 150 ean 18 26 30 28 Instructions Compute the inventory at April 30 on each of the following bases. Assume that perpetual inventory records are kept in units only. Carry unit costs to the nearest cent. (1) First-in, first-out (FIFO). (2) Last-in, first-out (LIFO). (3) Average-cost. (a)