Sandhill Co. sells a snowboard, EZslide, that is popular with snowboard enthusiasts. Below is information relating to Sandhill Co.s purchases of EZslide snowboards during September. During the same month, 101 EZslide snowboards were sold. Sandhill Co. uses a periodic inventory system.

(b) Compute the cost of goods sold at September 30 using the FIFO, LIFO and average-cost methods. (Round average cost per unit to 3 decimal places, e.g. 125.153 and final answers to 0 decimal places, e.g. 125.)

Unit Cost Date Explanation Units Total Cost $112 $1,120 Sept. 1 10 Inventory Purchases 50 5,750 Sept. 12 115 Purchases 6,612 Sept. 19 116 117 Purchases 21 2,457 Sept. 26 $15,939 Totals 138 57