Swifty Company's record of transactions concerning part X for the month of April was as follows. Purchases (balance on hand) April 1 4 11 Sales 106 $5.00 April 5 298 422 @ 4.90 12 208 284 5.30 27 806 208 @ 5.25 28 146 604 @ 5.50 178 @ 5.80 18 26 30 Calculate the inventory at April 30 on each of the following bases. Assume that perpetual inventory records are kept in units only. (Round places, e.g. 0.1546 and final answers to 2 decimal places, e.g. 52.75.) First-In, first-out (FIFO) $ 2 Average cost $ If the perpetual inventory record is kept in dollars, and costs are calculated at the time of each with what amount would be shown as ending inventory in (1) Fun (2) Average cost. (Round Unit cost to decimal places ..0.5275 and finalmente decat places .. 52.75) 1. First in, flest-out (FFO) 2. average cost