Vaughn Company's record of transactions concerning part WAG for the month of September was as follows: Compute the inventory at September 30 on each of the following bases. Assume that perpetual inventory records are kept in units only. (1) First-in, first-out (FIFO). (2) Last-in, first-out (LIFO). (3) Average-cost. (Round average cost per unit to 2 decimal places, e.s. 2.76 and final answers to 0 decimal places, e.g. 6.548.) b) If the perpetual inventory record is kept in dollars, and costs are computed at the time of each withdrawal, what amount would be shown as ending inventory under (1) FIFO, (2) LIFO and (3) Average-cost? (Round average cost per unit to 4 decimol places, e.g. 2.7621 and final answers to 2 decimal places, e.s. 6,548.25.)