Sheridan Company's record of transactions for the month of April was as follows.

$\backslash$table$[[$Purchases$,$Sales$],[$April $1($balance on hand$),660,$$$5\mathrm{.}70,$April $3,550,$@$,$$$10\mathrm{.}00$

Assuming that periodic inventory records are kept in units only, compute the inventory at April $30$ using LIFO and average$-$cost$.($Round answer to $0$ decimal places, e$.$g$.2,760.)$

LIFO $

Average$-$cost $

Assuming that perpetual inventory records are kept in dollars, determine the inventory using $(1)$ FIFO and $(2)$ LIFO.