Q: Asian company record their transactions concerning part X for the month of March was as follows.

Purchases					Sales
March	1 (balance on hand)	200@	RBD6.00	March	6	400
	5	500@	6.10		13	300
	12	400@	6.30		28	900
	19	300@	6.35		29	250
	27	700@	6.60
	30	300@	6.80

Instructions

1. Compute the inventory at March 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. Specific identification; ending inventory is comprised of 200 units from beginning inventory and 350 units from the March 27 purchase.
2. First-in, first-out (FIFO).
3. Average-cost.

2. If the perpetual inventory record is kept in Dinar, and costs are computed at the time of each withdrawal, what amount would be shown as ending inventory in 1, 2, and 3 above? (Carry average unit costs to four decimal places.)