Part 2 Compute the inventory at April 30 on each of the following bases. Assume that perpetual inventory records are kept in units only. (1) First-in, first-out (FIFO). (2) Last-in, first-out (LIFO). (3) Average-cost.(Round final answers to 0 decimal places, e.g. $6,548.) FIFO LIFO Average Cost No. of Units Available for Sale 2520 No. of Units Sold -1930 No of units in ending Inventory 590 Calculation of Value of Ending Inventory Units Price Amount $- $- $ Value of ending Inventory $-

HeadlandCompany's record of transactions concerning part X for the month of April was as follows. Assume Beginning Inventory is 0 Purchases Sales 1-Apr (balance on hand) 220 5.30 1166 5-Apr 420 4 520 5.41 2813.2 12 320 11 420 5.62 2360.4 27 1040 18 320 5.67 1814.4 28 150 26 720 5.94 4276.8 1930 30 320 6.15 1968