000 The following lots of a particular commodity were available for sale during the year. Beginning inventory 10 units at $30 First purchase Second purchase Third purchase 25 units at $32 30 units at $24 10 units at $25 $490 $480 The firm uses the periodic system, and there are 20 units of the commodity on hand at the end of the year. What is the amount of inventory at the end of the year according to the FIFO method? $640 $620