Sarasota Corp. sells a snowboard, EZslide, that is popular with snowboard enthusiasts. Below is information relating to Sarasota Corp.s purchases of EZslide snowboards during September. During the same month, 109 EZslide snowboards were sold. Sarasota Corp. uses a periodic inventory system.

Date		Explanation		Units		Unit Cost		Total Cost
Sept. 1		Inventory		12		$91		$ 1,092
Sept. 12		Purchases		45		94		4,230
Sept. 19		Purchases		54		95		5,130
Sept. 26		Purchases		22		96		2,112
		Totals		133				$12,564

(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.)