Speed World Cycles sells high-performance motorcycles and motocross racers. One of Speed World's most popular models is the Kazomma 900 dirt bike. During the current year, Speed World purchased eight of these cycles at the following costs:

Purchase Date	Units Purchased			Unit Cost			Total Cost
July 1		2		$	49,500		$	99,000
July 22		3			50,000			150,000
Aug. 3		3			51,000			153,000
		8					$	402,000

On July 28, Speed World sold four Kazomma 900 dirt bikes to the Vince Wilson racing team. The remaining four bikes remained in inventory at September 30, the end of Speed World's fiscal year.

Assume that Speed World uses a periodic inventory system.

a.	Compute the cost of goods sold relating to the sale on July 28 and the ending inventory of Kazomma 900 dirt bikes at September 30, using the following cost flow assumptions:
	1.	Weighted average cost
	2.	FIFO
	Show the number of units and unit costs in each cost layer of the ending inventory. You may determine the cost of goods sold by deducting ending inventory from the cost of goods available for sale. (Omit the "$" sign in your response.)