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

Date		Transaction			Units In			Unit Cost			Total			Units Sold			Unit Price			Total
May 1			Balance		120			$4.20			$504
6			Purchase		820			4.20			3,444
7			Sale											340				$7.20		$2,448
10			Sale											340				7.40		2,516
12			Purchase		410			4.60			1,886
15			Sale											240				8.00		1,920
18			Purchase		340			4.80			1,632
22			Sale											410				8.00		3,280
25			Purchase		540			4.60			2,484
30			Sale											240				7.40		1,776
Totals					2,230						$9,950			1,570						$11,940

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

Assuming that the perpetual inventory method is used, calculate the inventory cost at May 31 under moving-average??