Sunland Boards sells a snowboard, Xpert, that is popular with snowboard enthusiasts. Information relating to Sunland's purchases of Xpert snowboards during September is shown below. During the same month, 127 Xpert snowboards were sold. Sunland's uses a periodic inventory system. Date Units 24 Explanation Inventory Purchases Purchases Purchases Sept. 1 Sept. 12 Sept. 19 Sept. 26 47 Unit Cost HK$994 1,037 1,078 1,100 Total Cost HK$ 23,856 48,739 22,638 50,600 HK$ 145,833 21 46 Totals 138 (a) Compute the ending inventory at September 30 and cost of goods sold using the FIFO and average-cost methods. (Round per unit cost to 3 decimal places, e.g. 15.125 and final answers to 0 decimal places, e.g. 125.) FIFO Average-Cost The ending inventory at September 30 HK$ HK$ Cost of goods sold HK$ HK$ (b) For both FIFO and average-cost, calculate the sum of ending inventory and cost of goods sold. (Round per unit cost to 3 decimal places, e.g. 15.125 and final answers to 0 decimal places, e.g. 125.) FIFO Average-Cost The sum of ending inventory and cost of goods sold HK$ HK$