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Periodic Inventory by Three Methods The units of an item avaidable for sale duiring the year were as follows: There are 15 units of the item in the physical inventory at December 31 . The geriodic invertory syitem is used. Determine the inventory cost by the firstain, fint-out method. b. Determine the inventory cost by the last-in, frat-out method. . Determine the inventory cost by the weighted averege cost meened. gound average unit cest to the nearest cent and final answers to the nearest whole deliar, If resuired, T Chack My Was A. Note that this exercse uses the penedic inventory system, nuro means that the fint unas pursased are aswimed to be the fins te be sold, Tharefore, andhg imrertary caita far