Purchases April 1 (balance on hand) 200 @ $5.10 500 @ 5.20 400 @ 5.40 300 @ 5.50 700 @ 5.70 300 @ 5.90 Sales April 5 400 12 300 27 1,000 28 150 Compute the inventory at April 30 on each of the following bases. Assume that perpetual inventory records are kept in units only. (1) First-in, first-out (FIFO). (2) Last-in, first-out (LIFO). (3) Average-cost. (Round final answers to O decimal places, e.g. 6,548.) (2) (1) FIFO (3) Average-cost LIFO Ending Inventory $ If the perpetual inventory record is kept in dollars, and costs are computed at the time of each withdrawal, what amount would be shown as ending inventory under (1) FIFO, (2) LIFO and (3) Average-cost? (Round average cost per unit to 4 decimal places, e.g. 2.7621 and final answers to O decimal places, e.g. 6,548.) (1) FIFO - (2) LIFO (3) Average-cost Ending Inventory $