Pearl Co. purchased goods with a ist price of185,700, subject to trade discounts of 20% and 10% with no cash discounts allowable. How much should Pearl Co. record as the cost of these goods? Cost of goods purchased Martinez Company's Inventory of $1,058,900 at December 31, 2017, was based on a physical count of goods priced at cost and before any year-end adjustments relating to the following items (a) Goods shipped from a vendor f.0.bshipping point on December 24, 2017, at an invoice cost of $69,520 to Martinez Company were received on January 4, 2018. (b The physical count induded $31,120 of goods billed to Sakic Corp f.0.b. shipping point on December 31, 2017. The carrier picked up these goods on January 3,2018. What amount should Martinez report as inventory on its balance sheet? Inventory to be reported Sandhill Corp. had 1,700 units of part M.O. on hand May 1, 2017, costing $25 each. Purchases of part M.. during May were as follows. Units Units Cost $26 28 29 May 9 2,200 17 3,700 26 1,200 A physical count on May 31, 2017, shows 2,200 units of part M.O, on hand. Using the FIFO method, what is the cost of part M.O. inventory at May 31, 2017? Using the LIFO method, what is the inventory cost? Using the average-cost method, what is the inventory cost? (Round average cost per unit to 2 decimal places, e.g. 15.25 and final answers to 0 decimal places, e.g. 1,620.) FIFO LIFO Average Cost Inventory Cost Teal Company adopted the dollar-value LIFO method on January 1, 2017 (using internal price indexes and multiple poos). The following data are available for inventory pool A for the 2 years fallowing adoption of LIFO At Current-Year Cost Cost 12/31/17 12/31/18 $201,600 248,900 255,500 $201,600 273,790 291,270 Computing an internal price index and using the dollar-value LIFO method, at what amount shou ld the Inventory be reported at December 31, 20187 December 31, 2018 Price Index