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Periodic Inventory by Three Methods

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

Jan. 1	Inventory	13 units @ $48
Feb. 17	Purchase	5 units @ $50
July 21	Purchase	16 units @ $51
Nov. 23	Purchase	17 units @ $51

There are 13 units of the item in the physical inventory at December 31. The periodic inventory system is used.

a. Determine the inventory cost by the first-in, first-out method. $fill in the blank 1

b. Determine the inventory cost by the last-in, first-out method. $fill in the blank 2

c. Determine the inventory cost by the weighted average cost method. Round average unit cost to the nearest cent and final answers to the nearest whole dollar, if required.