Undew Inc.s inventory records showed the following data for an item it sells regularly.

Date	Units	Unit Cost
Jan. 1 Inventory	4,800	$10.00
Jan. 3 Purchases	43,200	$10.40
Jan. 7 Sales (at $26 per unit)	16,800
Jan. 20 Purchases	14,400	$11.00
Jan. 22 Sales (at $27 per unit)	38,400
Jan. 30 Purchases	7,200	$12.00

a. Assuming that Undew maintains a periodic inventory system, compute ending inventory and cost of goods sold for the month ending January 31 using (1) average cost, (2) FIFO, and (3) LIFO. Note: Carry all decimals in calculations; round the final answer to the nearest dollar.

Periodic Inventory System	Ending Inventory	COGS
1. Average cost method.
2. FIFO method.
3. LIFO method.

b. Assuming that Undew maintains a perpetual inventory system, compute ending inventory and cost of goods sold for the month ending January 31 using (1) moving average, (2) FIFO, and (3) LIFO. Note: Carry all decimals in calculations; round the final answer to the nearest dollar.

Perpetual Inventory System	Ending Inventory	COGS
1. Moving average method.
2. FIFO method.
3. LIFO method.