Wildhorse Co. sells a snowboard, EZslide, that is popular with snowboard enthusiasts. Below is information relating to Wildhorse Co.’s purchases of EZslide snowboards during September. During the same month, 107 EZslide snowboards were sold. Wildhorse Co. uses a periodic inventory system.

Date Explanation Units Unit Cost Total Cost
Sept. 1 Inventory 13 $108 $1,404
Sept. 12 Purchases 46 111 5,106
Sept. 19 Purchases 47 112 5,264
Sept. 26 Purchases 18 113 2,034
Totals 124 $13,808

(a) Compute the ending inventory at September 30 using the FIFO, LIFO, and average cost methods.
(b) Compute the cost of goods sold at September 30 using the FIFO, LIFO, and average cost methods.