Warnerwoods Company uses a perpetual 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

170

units

@ $52.40 per unit

Mar.

5

Purchase

260

units

@ $57.40 per unit

Mar.

9

Sales

330

units

@ $87.40 per unit

Mar.

18

Purchase

120

units

@ $62.40 per unit

Mar.

25

Purchase

220

units

@ $64.40 per unit

Mar.

29

Sales

200

units

@ $97.40 per unit

Totals

770

units

530

units

1.	Compute cost of goods available for sale and the number of units available for sale.

2.	Compute the number of units in ending inventory.

3.

Compute the cost assigned to ending inventory using (a) FIFO, (b) LIFO, (c) weighted average, and (d)specific identification. For specific identification, the March 9 sale consisted of 100 units from beginning inventory and 230 units from the March 5 purchase; the March 29 sale consisted of 80 units from the March 18 purchase and 120 units from the March 25 purchase. (Round your average cost per unit to 2 decimal places.)