Hull Company's record of transactions concerning part X for the month of April was as follows.

Instructions:
a. Calculate the inventory at April 30 on each of the following bases. Assume that perpetual inventory records are
kept in units only. Carry unit costs to the nearest cent.
1. First-in, first-out (FIFO)
2. Average cost
(b) If the perpetual inventory record is kept in dollars, and costs are calculated at the time of each withdrawal, what amount would be shown as ending inventory in (1) and (2) above? (Carry average unit costs to four decimal places.)
1. First in, first out
2. Average-cost