Sherper's Boards sells a snowboard, Xpert, that is popular with snowboard enthusiasts. Information relating to Sherper's purchases of Xpert snowboards during September is shown below. During the same month, 121 Xpert snowboards were sold. Sherper's uses a periodic inventory system.

Date	Explanation	Units	Unit Cost	Total Cost
Sept. 1	Inventory	27	$97	2,619
Sept. 12	Purchases	45	105	4,725
Sept. 19	Purchases	20	107	2,140
Sept. 26	Purchases	50	108	5,400
	Totals	142		$14,884

(a) Compute the ending inventory at September 30 and cost of goods sold using the FIFO and LIFO methods.

	FIFO	LIFO
The ending inventory at September 30	$	$
Cost of goods sold	$	$

(b) For both FIFO and LIFO, calculate the sum of ending inventory and cost of goods sold.

	FIFO	LIFO
The sum of ending inventory and cost of goods sold	$	$