Jan. 1 Beginning inventory Feb. 23 Purchase Apr. 20 May 4 Nov. 30 Purchase Purchase Purchase Totals 11 units @ $3.00 16 units @ $3.50 27 units @ $3.80 35 units @ $4.00 19 units @ $5.00 108 units $ 33.00 56.00 102.60 140.00 95.00 $ 426.60 A physical count indicates 21 units in inventory at year-end. Determine the cost of the ending inventory on the basis of each of the following methods of inventory valuation. (Remember to use periodic inventory costing procedures.) (Round your intermediate and final answers to 2 decimal places.) Answer is complete but not entirely correct. Ending Inventory a. Average cost $ 3.95 b. FIFO $ 235.00 C. LIFO $ 89.00