FIFO and LIFO Costs Under Perpetual Inventory System

The following units of an item were available for sale during the year:

Beginning inventory	46 units at $45
Sale	23 units at $68
First purchase	35 units at $46
Sale	17 units at $69
Second purchase	13 units at $49
Sale	42 units at $70

The firm uses the perpetual inventory system, and there are 12 units of the item on hand at the end of the year.

a. What is the total cost of the ending inventory according to FIFO? $

b. What is the total cost of the ending inventory according to LIFO? $