Compute the cost assigned to ending inventory using (a) FIFO, (b) LIFO, (c) weighted average, and (d) specific identification. For specific identification, units sold consist of 600 units from beginning inventory, 300 from the February 10 purchase, 200 from the March 13 purchase, 50 from the August 21 purchase, and 250 from the September 5 purchase. (Round your average cost per unit to 2 decimal places.)

Montoure Company uses a perpetual inventory system. It entered into the following calendar-year 2015 purchases and sales transactions.

Date

Activities

Units Acquired at Cost

Units Sold at Retail

Jan.

1

Beginning inventory

600

units

@ $45 per unit

Feb.

10

Purchase

400

units

@ $42 per unit

Mar.

13

Purchase

200

units

@ $27 per unit

Mar.

15

Sales

800

units

@ $75 per unit

Aug.

21

Purchase

100

units

@ $50 per unit

Sept.

5

Purchase

500

units

@ $46 per unit

Sept.

10

Sales

600

units

@ $75 per unit

Totals

1,800

units

1,400

units