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

Date		Transaction			Units In			Unit Cost			Total			Units Sold			Unit Price			Total
May 1			Balance		120			$4.40			$528
6			Purchase		850			4.20			3,570
7			Sale											300				$7.40		$2,220
10			Sale											300				7.40		2,220
12			Purchase		450			4.60			2,070
15			Sale											250				8.00		2,000
18			Purchase		340			4.60			1,564
22			Sale											450				8.00		3,600
25			Purchase		540			4.40			2,376
30			Sale											250				7.40		1,850
Totals					2,300						$10,108			1,550						$11,890

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

$