Periodic inventory by three methods

Pappa's Appliances uses the periodic inventory system. Details regarding the inventory of appliances at January $1,$ purchases invoices during the year, and the inventory count at December $31$ are summarized as follows:

$\backslash$table$[[$Model$,\backslash$table$[[$Inventory$,],[$January $1]],\backslash$table$[[$Purchases$],[$Invoices $1$st$]],\backslash$table$[[$Purchases$],[$Invoices $2$ nd$]],\backslash$table$[[$Purchases$],[$Invoices $3$rd$]],\backslash$table$[[$Inventory Count,$],[$December $31]]],[$C$55,3$ at $$1,040,3$ at $$1,054,3$ at $$1,060,3$ at $$1,070,4],[$D$11,9$ at $639,7$ at $645,6$ at $666,6$ at $675,11],[$F$32,5$ at $240,3$ at $260,1$ at $260,1$ at $280,2],[$H$29,6$ at $305,3$ at $310,3$ at $316,4$ at $317,4],[$K$47,6$ at $520,8$ at $531,4$ at $549,6$ at $542,8],[$S$33,-,4$ at $222,4$ at $232,-,2],[$X$74,4$ at $35,6$ at $36,8$ at $37,7$ at $39,7]]$

Required:

Determine the cost of the inventory on December $31$ by the first$-$in$,$ first$-$out method.

If the inventory of a particular model comprises one entire purchase plus a portion of another purchase acquired at a different unit cost, use a separate line for each purchase. If units are in inventory at two different costs, enter the units PURCHASED MOST RECENTLY first.