Copy of Copy of The units of an item available for sale during the year were as follows: Jan 1 Inventory 11 units at 122 April 15 Purchase 132 units at 114 September 9 Purchase 23 units at 119 There are 44 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)