> Copy of Copy of The units of an item available for sale during the year were as follows: Jan 1 Inventory 21 units at 125 April 15 Purchase 144 units at 115 September 9 Purchase 20 units at 125 There are 54 units of the item in the physical inventory at December 31. The periodic inventory system is used. Determine the inventory cost using the average cost method. (Round to nearest whole dollar)