On May 10, Hudson Computing sold 73 Millennium laptop computers to Apex Publishers. At the date of this sale, Hudsons perpetual inventory records included the following cost layers for the Millennium laptops:

Purchase Date	Quantity	Unit Cost	Total Cost
Apr. 9	69	$	1,300	$	89,700
May 1	37	$	1,900		70,300
Total on hand	106			$	160,000

Prepare journal entries to record the cost of the 73 Millennium laptops sold on May 10, assuming that Hudson Computing uses the:

a.	Specific identification method (61 of the units sold were purchased on April 9, and the remaining units were purchased on May 1).
b.	Average-cost method.
c.	FIFO method.
d.	LIFO method.