Richtofen Company's inventory records show the following transactions for the month of October:

	Purchases				Sales
	Units	Unit Cost			Units	Selling Price per Unit
June 1	500	$1.45		June 4	280	$6.20
5	200	1.56		10	700	6.20
9	600	1.75		14	100	7.25
12	150	1.80		17	200	7.25
18	1,000	1.82		27	450	7.50

REQUIRED: In the space provided, show your calculations for each of the following.

a. Ending inventory, assuming a periodic system and FIFO

b. Cost of goods sold, assuming a periodic system and average cost

c. Ending inventory, assuming a perpetual system and LIFO

d. Cost of goods sold, assuming a perpetual system and FIFO