FIFO and LIFO Costs Under Perpetual Inventory System

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

Beginning inventory

$47$ units at $$44$

Sale

$30$ units at $$68$

First purchase $,24$ units at $$45$

Sale $,19$ units at $$70$

Second purchase $,26$ units at $$46$

Sale

$23$ units at $$72$

The firm uses the perpetual inventory system, and there are $25$ 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?