The following information regarding inventory transactions is available for the month of May.

Date

Type of Event

Number of Units

Unit Cost

Total Cost

1 May

Beginning inventory

100

$12

$1,200

3

Purchase

50

14

700

12

Sale

70

15

Sale

60

20

Purchase

100

15

1,500

28

Sale

60

Determine the correct balances at May 31 for Merchandise Inventory and Cost of Goods Sold under each of the following inventory methods: (a) periodic FIFO, (b) periodic LIFO, and (c) weighted average.