The periodic inventory records of Synergy Prosthetics indicate the following at July 31:

Jul 1

Beginning inventory

6 units

@ $60

8

Purchase

5 units

@ $67

15

Purchase

10 units

@ $70

26

Purchase

5 units

@ $85

At July 31, Synergy counts two units of inventory on hand.

Requirement

1. Compute ending inventory and cost of goods sold, using each of the following methods:

a. Average cost (round average unit cost to the nearest cent)

b. First in, first out

c. Last in, first out