The following information is for the inventory of mini-kettles at Ayayai Company Limited for the month of May.

Date		Transaction			Units In			Unit Cost			Total			Units Sold			Unit Price			Total
May 1			Balance		140			$4.00			$560
6			Purchase		820			4.40			3,608
7			Sale											350				$7.20		$2,520
10			Sale											350				7.40		2,590
12			Purchase		450			5.00			2,250
15			Sale											250				8.00		2,000
18			Purchase		330			5.00			1,650
22			Sale											450				7.60		3,420
25			Purchase		550			4.60			2,530
30			Sale											250				7.40		1,850
Totals					2,290						$10,598			1,650						$12,380

Assuming that the perpetual inventory method is used, calculate the inventory cost at May 31 under FIFO.

Ending inventory

$

Assuming that the perpetual inventory method is used, calculate the inventory cost at May 31 under moving-average. (Round unit cost to 3 decimal places, e.g. 52.752 and final answer to 2 decimal places, e.g. 52.75.)

Ending inventory

$