The beginning inventory, purchases, and sales for Myrl Sign Company for the month of April are shown.

Date	Beginning Inventory and Purchases		Sales
	Units	Cost/Unit	Units
April 1 (BI)	100	$4.30
	100	4.60
	200	4.70
April 20	400	5.40
April 30			660

BI: Beginning Inventory

Required:

Calculate the total amount to be assigned to cost of goods sold for April and the ending inventory on April 30, under each of the following methods. In your calculations round the average unit cost to the nearest cent and answers to the nearest dollar.

	Cost of Goods Sold	Inventory on Hand
1. Perpetual LIFO inventory method
2. Perpetual moving-average inventory method