Vaughn Boards sells a snowboard, Xpert, that is popular with snowboard enthusiasts. Information relating to Vaught's purchases of Xpert snowboards during September is shown below. During the same month. 98 Xpert snowboards were sold. Vaughn's uses a periodic Inventory system Date Explanation Units Unit Cost Total Cost Sept. 1 Inventory 23 HK5970 HK$ 22,310 Sept. 12 Purchases 37 1.020 37,740 Sept. 19 Purchases 13 1.040 13,520 Sept. 26 Purchases 47 1,050 49,350 Totals 120 HK$122.920 (a) Compute the ending inventory at September 30 and cost of goods sold using the FIFO and average cost methods. (Round per unit cost to 3 decimal places, s. 15.125 and final answers to O decimal places, e8. 125.) FIFO Average-Cost The ending inventory at September 30 HK$ HKS Cost of goods sold HKS HK$ (b) For both FIFO and average-cost, calculate the sum of ending inventory and cost of goods sold, (Round per unit cost to 3 decimal places, e3. 15.125 and final answers to decimal places, es 125) FIFO Average-Cost The sum of ending inventory and cost of goods sold HK$ HK$