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The following units of an inventory item were available for sale during the year: The firm uses the periodic inventory system. During the year, 42 units of the item were sold. The value of ending inventory using Lifo is a. 51,112 b. 51,724 c. 51,418 d. 5612 The following units of an imventory item were avallable for sale during the year: The firm uses the periodic inventory system. During the year, 21 units of the item were sold. The value of ending inventory rounded to the nearest dollar using average cost is (Round average cost per unit to three decimal places.) 2. 51,071 b. $2355 c. 51.1n9 d. 51 ind