FIFO and LIFO Costs Under Perpetual Inventory System

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

Beginning inventory	28 units @ $44
Sale	6 units @ $68
First purchase	36 units @ $45
Sale	25 units @ $68
Second purchase	22 units @ $48
Sale	20 units @ $69

The firm uses the perpetual inventory system, and there are 35 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? $