FIFO and LIFO Costs Under Perpetual Inventory System

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

Beginning inventory $24,000$ units @ $$42$

Sale $20,871$ units @ $$59$

First purchase $37,000$ units @ $$45$

Sale $37,174$ units @ $$59$

Second purchase $27,000$ units @ $$48$

Sale $29,166$ units @ $$60$

The firm uses the perpetual inventory system, and there are $789$ 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?