You are provided with the following information for Sunland Inc. Sunland Inc. uses the periodic system of accounting for its inventory transactions.

March		1		Beginning inventory 1,950 liters at a cost of 60 per liter.
March		3		Purchased 2,475 liters at a cost of 65 per liter.
March		5		Sold 2,320 liters for $1.10 per liter.
March		10		Purchased 3,820 liters at a cost of 72 per liter.
March		20		Purchased 2,580 liters at a cost of 80 per liter.
March		30		Sold 5,160 liters for $1.25 per liter.

Calculate the value of ending inventory that would be reported on the balance sheet, under each of the following cost flow assumptions. (Round answers to 2 decimal places, e.g. 125.25.)

(1)	Specific identification method assuming:
	(i)	The March 5 sale consisted of 1,000 liters from the March 1 beginning inventory and 1,320 liters from the March 3 purchase; and
	(ii)	The March 30 sale consisted of the following number of units sold from beginning inventory and each purchase: 500 liters from March 1; 545 liters from March 3; 2,900 liters from March 10; 1,215 liters from March 20.
(2)	FIFO
(3)	LIFO

Ending Inventory

Specific identification $
FIFO $
LIFO $