Riverbed Companys record of transactions concerning part X for the month of April was as follows. Purchases Sales April 1 (balance on hand) 220 @ $5.30 April 5 420 4 520 @ 5.41 12 320 11 420 @ 5.62 27 1,040 18 320 @ 5.67 28 150 26 720 @ 5.94 30 320 @ 6.15

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.

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?