Tamarisk's record of transactions concerning part X for the month of April was as follows.

Purchases

Sales

April 1

(balance on hand)

380

@

$6.90

April 5

580

4

680

@

7.04

12

480

11

580

@

7.31

27

1,360

18

480

@

7.38

28

150

26

880

@

7.73

30

480

@

8.00

Calculate average-cost per unit. Assume that perpetual inventory records are kept in units only.

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.

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?