Swifty Companys record of transactions concerning part X for the month of April was as follows.

Purchases							Sales
April 1	(balance on hand)		220	@	$ 5.30		April 5		420
4			520	@	5.40		12		320
11			420	@	5.60		27		1,040
18			320	@	5.70		28		150
26			720	@	5.90
30			320	@	6.10

Calculate average-cost per unit. Assume that perpetual inventory records are kept in units only. (Round answer to 4 decimal places, e.g. 2.7682.)

Average-cost per unit

$ 5.6944

Compute the inventory at April 30 on each of the following bases. Assume that perpetual inventory records are kept in units only. (1) First-in, first-out (FIFO). (2) Last-in, first-out (LIFO). (3) Average-cost. (Round final answers to 0 decimal places, e.g. 6,548.)

		(1) FIFO		(2) LIFO		(3) Average-cost
Ending Inventory		$ 3545		$ 3164		$ 3360

If the perpetual inventory record is kept in dollars, and costs are computed at the time of each withdrawal, what amount would be shown as ending inventory under (1) FIFO, (2) LIFO and (3) Average-cost? (Round average cost per unit to 4 decimal places, e.g. 2.7621 and final answers to 0 decimal places, e.g. 6,548.)

		(1) FIFO		(2) LIFO		(3) Average-cost
Ending Inventory		$		$		$