Whispering Winds's Boards sells a snowboard, Xpert, that is popular with snowboard enthusiasts. Information relating to Whispering Winds's purchases of Xpert snowboards during September is shown below. During the same month,254Xpert snowboards were sold. Whispering Winds's uses a periodic inventory system.

Date Explanation Units Unit cost Total cost

sept.1 Inventory 55 $97 $5,335

sept.12 Purchases 95 104 9,880

sept.19 Purchases 42 109 4,578

sept.26 Purchases 105 114 11,970

total 297 $31,763

Compute the ending inventory at September 30 and cost of goods sold using the FIFO and LIFO methods.

For both FIFO and LIFO, calculate the sum of ending inventory and cost of goods sold.