The beginning inventory was 310 units at a cost of $11 per unit. Goods available for sale during the year were 1,330 units at a total cost of $16,060. In May, 610 units were purchased at a total cost of $7,320. The only other purchase transaction occurred during October. Ending inventory was 565 units.

Required:
a.	Calculate the number of units purchased in October and the cost per unit purchased in October.

b-1.	Assume the periodic inventory system is used. Calculate cost of goods sold and ending inventory using FIFO method.

b-2.	Assume the periodic inventory system is used. Calculate cost of goods sold and ending inventory using LIFO method.