Sunland Companys record of transactions for the month of April was as follows.

Purchases							Sales
April 1	(balance on hand)		1,020	@	$6.00		April 3		850	@	$10.00
4			2,550	@	6.08		9		2,380	@	10.00
8			1,360	@	6.40		11		1,020	@	11.00
13			2,040	@	6.50		23		2,040	@	11.00
21			1,190	@	6.60		27		1,530	@	12.00
29			850	@	6.79				7,820
			9,010

Assuming that perpetual inventory records are kept in dollars, determine the inventory using (1) FIFO and (2) LIFO. (Round answer to 0 decimal places, e.g. 2,760.)

Compute cost of goods sold assuming periodic inventory procedures and inventory priced at FIFO.