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

Date		Transaction			Units In			Unit Cost			Total			Units Sold			Unit Price			Total
May 1			Balance		130			$4.00			$520
6			Purchase		820			4.20			3,444
7			Sale											310				$7.00		$2,170
10			Sale											310				7.40		2,294
12			Purchase		430			4.60			1,978
15			Sale											240				7.60		1,824
18			Purchase		340			4.60			1,564
22			Sale											430				7.80		3,354
25			Purchase		550			4.60			2,530
30			Sale											240				7.40		1,776
Totals					2,270						$10,036			1,530						$11,418

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

Ending inventory

$

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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

$