Information about Mather is presented in E6-4. Additional data regarding the company's sales of EZslide snowboards are provided below. Assume that Mather uses a perpetual inventory system.

In E6-4
Mather sells a snowboard, EZslide, that is popular with snowboard enthusiasts. Below is information relating to Mather's purchases of EZslide snowboards during September. During the same month, 102 EZslide snowboards were sold. Mather uses a periodic inventory system.

Instructions
Compute ending inventory at September 30 using FIFO, LIFO, and moving-average. (Note: For moving-average, round unit cost to three decimal places.)

Date Sept. 5 Sale Sept. 16 Sale Sept. 29 Sale Units 48 46 102 Totals Date Explanation Units Unit Cost Total Cost Sept. 1 Sept. 12 Sept. 19 Purchases Sept. 26 1,200 4,635 5,200 2,100 $13,135 Inventory 12 45 $100 104 105 Purchases Totals