An enterprise made inventory purchases as follows:

Units

Unit Cost

Total Cost

Jan $1$

Beginning inventory balance

$850$

$$22\mathrm{.}00$

$$18,700$

Apr $8$

Purchase

$2,000$

$$23\mathrm{.}00$

$$46,000$

July $7$

Purchase

$2,400$

$$23\mathrm{.}50$

$$56,400$

Sep $4$

Purchase

$3,000$

$$22\mathrm{.}50$

$$67,500$

Nov $9$

Purchase

$3,450$

$$24\mathrm{.}00$

$$82,800$

Totals

$11,700$

$$271,400$

The enterprise has $1,200$ of those units left at the end of the year. Match the cost of those $1,200$ units to the method under which that cost would be calculated.

$1.850$ @ $22$$ plus $350$ @ $$23$ for a total of $$26,7502.1200$ units @ $$24\mathrm{.}00$ for a total of $$28,8003.1200$ units @ $$23\mathrm{.}20(23\mathrm{.}20$ calculated as $$271,400/11,700)$ for a total of $$27,840$ either FIFO, LIFO or WAUC