13) For the Des Corporation, units of an item available for sale during the year were as follows: Nov. 1 30 units @ $80 = $2,400 Inventory 8 Purchase 120 units @ $83 = $ 9,960 17 Purchase 25 Purchase 60 units @ $87 = $ 5,220 90 units @ $88 = $ 7.920 300 units $25,500 There are 38 units of the item in the ending physical inventory at December 31. The periodic inventory system is used. Determine the dollar value of the 38 units of the ending inventory by (a) the FIFO (first-in, first-out) method (b) the LIFO (last-in, first-out) method (c) the Average Cost method Please show your work!