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

Date		Transaction			Units In			Unit Cost			Total			Units Sold			Unit Price			Total
May 1			Balance		100			$4.20			$420
6			Purchase		800			4.20			3,360
7			Sale											340				$7.00		$2,380
10			Sale											340				7.60		2,584
12			Purchase		410			5.00			2,050
15			Sale											200				7.60		1,520
18			Purchase		340			4.80			1,632
22			Sale											410				7.60		3,116
25			Purchase		560			4.60			2,576
30			Sale											200				7.60		1,520
Totals					2,210						$10,038			1,490						$11,120

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

$