Warnerwoods Company uses a periodic inventory system. It entered into the following purchases and sales transactions for March.

Date

Activities

Units Acquired at Cost

Units Sold at Retail

Mar.

1

Beginning inventory

195

units

@ $85 per unit

Mar.

5

Purchase

495

units

@ $90 per unit

Mar.

9

Sales

515

units

@ $120 per unit

Mar.

18

Purchase

310

units

@ $95 per unit

Mar.

25

Purchase

390

units

@ $97 per unit

Mar.

29

Sales

350

units

@ $130 per unit

Totals

1,390

units

865

units

For specific identification, the March 9 sale consisted of 60 units from beginning inventory and 455 units from the March 5 purchase; the March 29 sale consisted of 135 units from the March 18 purchase and 215 units from the March 25 purchase.

3. Compute the cost assigned to ending inventory using (a) FIFO, (b) LIFO, (c) weighted average, and (d) specific identification. (Round your average cost per unit to 2 decimal places