Sandhill Marine Products began the year with 10 units of marine floats at a cost of $13.00 each. During the year, it made the following purchases:

May 5, 30 units at $19.00;

July 16, 15 units at $23.00;

December 7, 20 units at $28.00

Assuming there are 25 units on hand at the end of the period, determine the cost of goods sold under (a) FIFO, (b) LIFO, and (c) average-cost. Sandhill uses the periodic approach.