FIFO and LIFO Costs Under Perpetual Inventory System

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

Beginning inventory $21,000$ units @ $$44$

Sale $14,167$ units @ $$68$

First purchase $25,000$ units @ $$47$

Sale $19,862$ units @ $$69$

Second purchase $26,000$ units @ $$50$

Sale $16,476$ units @ $$69$

The firm uses the perpetual inventory system, and there are $21,495$ 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?

$fill in the blank $1$

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

$fill in the blank $2$