Pharoah Inc. uses a periodic inventory system. Its record shows the following for the month of May, in which 74 units were sold.

Date	Explanation	Units	Units Cost	Total Cost
1-May	Inventory	29	$9	$261
15-May	Purchase	25	11	285
24-May	Purchase	40	13	520
	Total	94		$1,056

Calculate the ending inventory at May 31 using the (a) FIFO, (b) LIFO, and (c) average-cost methods. (Round average unit cost to 2 decimal places, e.g. 2.51, and final answers to 0 decimal places, e.g. 125.)

		FIFO		LIFO		AVERAGE-COST
Ending inventory at May 31	$:	___	$:	___	$:	___

Calculate the ending inventory at May 31 using the (a) FIFO, (b) LIFO, and (c) average-cost methods. (Round average unit cost to 2 decimal places, e.g. 2.51 and final answers to 0 decimal places, e.g. 125.)