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Pina Ltd. uses the perpetual inventory system and reports the following inventory transactions for the month of June:

Date			Explanation		Units		Unit Cost/Price					Total Cost
June	1		Beginning inventory		1,350			$6				$8,100
	12		Purchases		2,360			7				16,520
	15		Sale		(2,280	)		12
	16		Purchases		4,410			8				35,280
	23		Purchases		1,550			9				13,950
	27		Sales		(5,740	)		15

Calculate the gross profit for the month of June using (1) FIFO and (2) average cost.