g units of an item were available for sale during the year Beginning inventory.20 ..20 units at $45 each .15 units at $80 each e.31 units at $47 each First purchase.. Sale Second purchase....40 units at $50 each Sale 35 units at $80 each Tech Services uses the perpetual inventory system, and there are 14 units of the item on hand at the end of the year. What is the TOTAL COST OF THE ENDING INVENTORY according to? 1. FIFO (10 points) 2. LIFO (10 points)