The following information was available from the inventory records of Burke Company for January:

Balance at January 1 Units (9,000) Unit Cost: $9.77 Total cost: $87,930

Purchases: January 6 Unit (6,000) unit cost: $10.30 total cost: $61,800

January 26 Units (8,100) unit cost: $10.71 Total cost: 86,751

Sales:

January 7 Units: (7,500) Unit cost: 20.00

January 31 Units: (11,100) Unit Cost: 20.00

Balance at January 31: 4,500

(round answers to two decimal places):

a. What is the cost of goods sold under FIFO periodic?

b. What is the ending inventory under LIFO perpetual?

c. What is the ending inventory under moving average perpetual?

d. What is the gross profit under LIFO perpetual?