Inventory by Three Methods; Cost of Goods Sold

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

Jan. $1$ Inventory $21$ units at $$1,800$ each

June $9$ Purchase $32$ units at $$1,950$ each

July $28$ Purchase $10$ units at $$2,040$ each

Nov. $1$ Purchase $17$ units at $$2,100$ each

There are $20$ units of the item in the physical inventory at December $31.$

Determine the cost of ending inventory and the cost of goods sold by three methods, presenting your answers in the following form:

Round per unit cost to two decimal places, and use in subsequent computations. Round your final answers to the nearest dollar.

Inventory Method

Ending Inventory

Cost of Goods Sold

a$.$ First$-$in$,$ first$-$out method

b$.$ Last$-$in$,$ first$-$out method

c$.$ Weighted average cost method