Scrappers Supplies tracks the number of units purchased and sold throughout each accounting period but applies its inventory costing method at the end of each period, as if it uses a periodic inventory system. Assume its accounting records provided the following information at the end of the annual accounting period, December 31. Transactions Units Unit Cost Beginning inventory, January 1 190 $ 33 Transactions during the year: a. Purchase on account, March 2 295 35 b. Cash sale, April 1 ($49 each) (340 ) c. Purchase on account, June 30 240 39 d. Cash sale, August 1 ($49 each) (95 )

Compute the cost of goods available for sale, cost of ending inventory, and cost of goods sold at December 31 under each of the following inventory costing methods: Last in-First Out, weighted average cost, first in-first our, specific identification