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Periodic inventary using FIFO, LIFO, and weighted average cost methods The units of an item available for saie during the year were as follows: There ace 16 units of the item in the physical inventory at December 31 . The periodic inventory system is used. Determine the inventory cost using the (a) first in, firs:out (FIFO) method; (b) last-in, first-out (UFO) method; and (C) weighted average cost method (round per-unit cost to two decimal places and your final answer to the nearest whole dollar)