Periodic Inventory by Three Methods

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

Jan. $1$ Inventory $5$ units at $$35$

Feb. $17$ Purchase $12$ units at $$37$

Jul. $21$ Purchase $15$ units at $$40$

Nov. $23$ Purchase $15$ units at $$40$

There are $5$ units of the item in the physical inventory at December $31.$ The periodic inventory system is used.

a$.$ Determine the inventory cost by the first$-$in$,$ first$-$out method.

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b$.$ Determine the inventory cost by the last$-$in$,$ first$-$out method.

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c$.$ Determine the inventory cost by the weighted average cost method. Round average unit cost to the two decimal places, and round your final answer to the nearest dollar.