Swifty Co. uses a periodic inventory system. Its records show the following for the month of May, in which 71 units were sold.

				Units			Unit Cost			Total Cost
May 1		Inventory		33			$12			$396
15		Purchases		28			15			420
24		Purchases		32			16			512
		Totals		93						$1,328

Compute the ending inventory at May 31 and cost of goods sold using the FIFO and LIFO methods.

		FIFO		LIFO
Ending inventory at May 31		$		$
Cost of goods sold		$		$