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April 1
(balance on hand)
490
@
$7.30
April 5
690
4
790
7.40
12
590
11
7.70
27
1,580
18
7.80
28
150
26
990
8.10
30
8.40
Average cost per unit
(a) Compute the inventory at April 30 on each of the following bases. Assume that perpetual inventory records are kept in units only. (1) First-in, first-out (FIFO). (2) Last-in, first-out (LIFO). (3) Average cost.(Round final answers to 0 decimal places, e.g. $6,548.)
FIFO
LIFO
Average cost
Ending Inventory
$
(b) If the perpetual inventory record is kept in dollars, and costs are computed at the time of each withdrawal, what amount would be shown as ending inventory under FIFO, LIFO and Average cost?(Round average cost per unit to 4 decimal places, e.g. $2.7621 and final answers to 0 decimal places, e.g. $6,548.)
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