$($Appendix $6$B$)$ Inventory Costing Methods: Periodic Inventory System

The inventory accounting records for Roth Corporation contained the following data:

Beginning inventory

Purchase $1,$ Feb. $26$

Sale $1,$ March $9$

Purchase $2,$ June $14$

Sale $2,$ Sept. $22$

$400$ units at $$9$ each

$2,300$ units at $$14$ each

$2,500$ units at $$27$ each

$2,200$ units at $$15$ each

$2,100$ units at $$29$ each

Required:

Calculate the cost of ending inventory and the cost of goods sold using the FIFO, LIFO, and average cost methods. $($Note: Use four decimal places for per$-$unit calculations and round all other numbers to the nearest dollar.$)$

FIFO

Cost of ending inventory

LIFO

Average cost

Cost of goods sold

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$

$

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