Skiller Company has the following information regarding its inventory for the second year of operations.

Transactions	Units	Sales in units	Unit Cost
Beginning Inventory, January 1	35,000		$3.50
Purchases
February 8	45,500		3.60
March 15	100,250		3.80
April 10	62,000		4.10
Units sold- April 22 at $12		155,000
Purchases
May 9	81,000		4.35
June 19	28,000		4.56
Units sold- August 11 at $14		115,000
Purchases
September 30	15,000		4.75
October 30	41,000		4.85
November 17	8,000		4.90
Units sold-December 21 at $16		21,500

A. Compute the ending inventory and cost of goods sold under each of the following cost-flow assumptions assuming a perpetual inventory system. (Round your answers to two decimal places.)

Cost-flow assumption	Ending Inventory	Cost of Goods Sold	Gross Profit
FIFO
LIFO
Moving Average

B. Compute the ending inventory and cost of goods sold under each of the following cost-flow assumptions assuming a periodic inventory system. (Round your answers to two decimal places).

Cost-flow assumption	Ending Inventory	Cost of Goods Sold	Gross Profit
FIFO
LIFO
Weighted Average