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			170		$	32
Transactions during the year:
a.	Purchase on account, March 2		330			34
b.	Cash sale, April 1 ($48 each)		(320	)
c.	Purchase on account, June 30		220			38
d.	Cash sale, August 1 ($48 each)		(80	)

TIP: Although the purchases and sales are listed in chronological order, Scrappers determines the cost of goods sold after all of the purchases have occurred.

Required:
1.	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: (Round "Cost per Unit" to 2 decimal places.)

a.	Last-in, first-out.

b.	Weighted average cost.

c.	First-in, first-out.

d.	Specific identification, assuming that the April 1 sale was selected one-fifth from the beginning inventory and four-fifths from the purchase of March 2. Assume that the sale of August 1 was selected from the purchase of June 30.