For the Des Corporation, units of an item available for sale during the year were as follows:

Nov. 1 Inventory 30 units @ $80 = $ 2,400

Nov. 8 Purchase 120 units @ $83 = $ 9,960

Nov. 17 Purchase 60 units @ $87 = $ 5,220

Nov. 25 Purchase 90 units @ $88 = $ 7,920

Total: 300 units

There are 44 units of the item in the ending physical inventory at December 31. The periodic inventory system is used. Determine the dollar value of the 44 units of the ending inventory by

(a) the FIFO (first-in, first-out) method

(b) the LIFO (last-in, first-out) method

(c) the Average Cost method

Please show your work!