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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 Invertory 14 units at $31 Feb, 17 Purchase units at 532 Fol. 21 Purchase 9 units at $33 Nov 23 Purchase 16 units at $33 There are 14 units of the item in the physical inventory at December 3. The periodic inventory system is used. Round averapa unit cost to the nearest cent and final answers to the nearest whole dollag of required .. Determine the inventory cost by the first fint out method 162 b. Determine the inventory.cost by the Latin fustout method 462 Determine the inventory cost by the weighted average cost method 147.02