Waterway Corp. sells a snowboard, EZslide, that is popular with snowboard enthusiasts. Below is information relating to Waterway Corp.s purchases of EZslide snowboards during September. During the same month, 94 EZslide snowboards were sold. Waterway Corp. uses a periodic inventory system.

Date		Explanation		Units		Unit Cost		Total Cost
Sept. 1		Inventory		13		$107		$ 1,391
Sept. 12		Purchases		46		110		5,060
Sept. 19		Purchases		45		111		4,995
Sept. 26		Purchases		20		112		2,240
		Totals		124				$13,686

(a) Compute the ending inventory at September 30 using the FIFO, LIFO and average-cost methods. (Round average cost per unit to 3 decimal places, e.g. 125.153 and final answers to 0 decimal places, e.g. 125.)

		FIFO		LIFO		AVERAGE-COST
The ending inventory at September 30		$Enter a dollar amount		$Enter a dollar amount		$Enter a dollar amount

(b) Compute the cost of goods sold at September 30 using the FIFO, LIFO and average-cost methods. (Round average cost per unit to 3 decimal places, e.g. 125.153 and final answers to 0 decimal places, e.g. 125.)

		FIFO		LIFO		AVERAGE-COST
Cost of goods sold		$Enter a dollar amount		$Enter a dollar amount		$Enter a dollar amount