Periodic Inventory by Three Methods The units of an item available for sale during the year were as follows: Jan. 1 Inventory 18 units at $30 Feb. 17 Purchase 14 units at $31 Jul 21 Purchase 9 units at $32 Nov. 23 Purchase 5 units at $34 There are 14 units of the item in the physical inventory at December 31. The periodic inventory system is used. Round average unit cost to the nearest cent and final answers to the nearest whole dollar, if required. a. Determine the inventory cost by the fin, first out method b. Determine the inventory cost by the last first out method. c. Determine the inventory cost by the weighted average col method