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Part 1 Instructions: Use the information below to answer the questions. Review the list of puchases from Jackson Company for May. Jackson Company Purchases-May \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline & \multicolumn{3}{|c|}{ Purchases - Units and Unit Costs } & & \multicolumn{3}{|c|}{ Sales - Total Units } \\ \hline May & 1 & Balance on hand & 100 & @ & $6.00 & & May & 5 & 300 \\ \hline & 4 & & 300 & @ & $6.15 \\ & & 400 & @ & $ & & 12 & 200 \\ \hline 11 & & 200 & @ & $6.55 \\ 18 & & 600 & @ & $6.75 \\ 26 & & 200 & @ & $ & & 27 & 800 \\ \hline 31 & & & $6.90 \\ \hline \end{tabular} Part 1: Compute the inventory at May 31 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 2. Last-in, first 3. Average cost (i.e., weighted average Assume costs are not computed for each withdrawal: First-in, first-out Date of Invoice No. Units Unit Cost Total Cost Inventory, May 31 = \begin{tabular}{|l|l|l|l|l|} \hline Last-in, first-out & & & & \\ \hline Date of Invoice & No. Units & & Unit Cost & Total Cost \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & Inventory, May 31 = & & \\ \hline \end{tabular} Part 2 Instructions: Use the information below to answer the questions. 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 in (1), (2), and (3) above? (Carry average unit costs to four decimal places.) Assume costs are computed for each withdrawal. Inventory, May 31= 3 Average-cost \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline & \multicolumn{2}{|c|}{ Purchased } & \multicolumn{2}{c|}{ Sold } & \multicolumn{3}{c|}{ Balance } \\ \hline Date & No. of units & Unit cost & No. of units & Unit cost & units & Unit cost & Amount \\ \hline 1-May & & & & & & & \\ \hline 4-May & & & & & & & \\ \hline 5-May & & & & & & & \\ \hline 11-May & & & & & & & \\ \hline 12-May & & & & & & \\ \hline 18-May & & & & & & & \\ \hline 26-May & & & & & & & \\ \hline 27-May & & & & & & & \\ \hline 28-May & & & & & & & \\ \hline \end{tabular} \begin{tabular}{|r|l|l|l|l|l|} \hline 28-May & & & & \\ \hline 31-May & & & & & \\ \hline & & & & \\ \hline & & & \\ \hline & & Inventory, May 31 = \\ \hline \end{tabular} Part 3 Instructions: Create an example note to the financial statement disclosing one of the inventory valuation methods listed in the problem in the space below