I need to know how to do a perpetual inventory using FIFO with no beginning inventory...
PURCHAI SES:
Date: Units: Cost per unit: Total cost:
May 2 300 4.10 1230
May 10 120 4.60 552
May 17 360 5.10 1836
SALES:
May 13 100?
May 20 240?

Why do you assume an opening inventory, calculate the answer as if the first line of data were your opening inventory, there is no inconsistency in the data that would suggest otherwise

Thank you for your response, I understand what your saying but my problem is is knowing how to calculate it all using perpetual inventory subsidiary ledger cards with FIFO and LIFO...

Well FIFO is first in first out, meaning that what ever is oldest must be extinguished first, and LIFO is last in first out meaning that whatever is newest is extinguished first and the old stock gathers dust. To do the calculations using these rules is not difficult, try it