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, 107 EZslide snowboards were sold. Sandhill Co. uses a periodic inventory system.

Date		Explanation		Units		Unit Cost		Total Cost
Sept. 1		Inventory		11		$105		$ 1,155
Sept. 12		Purchases		44		108		4,752
Sept. 19		Purchases		54		109		5,886
Sept. 26		Purchases		20		110		2,200
		Totals		129				$13,993

(a) Compute the ending inventory 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.)

(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.)