The following information relates to the inventory of Cameras Ltd during June.

June 1	Beginning Inventory	80 units	@ $7.00
3	Purchased	90 units	@ $8.80
10	Purchased	110 units	@ $9.90
12	Sold	90 units
17	Sold	80 units
25	Sold	30 units

Cameras Ltd uses a perpetual inventory system, purchases are GST inclusive.

Showing calculations, determine the cost of the ending inventory (assuming there have been no stock losses) and the cost of sales, using the following three methods: (a) the moving average; round unit cost to the nearest cent.

(b) specific identification; assume that the ending inventory on 31 June consisted of 13 units from the beginning inventory, 24 units from the 3 June purchase, and the remainder from the 10 June purchase.

(c) FIFO.