Periodic Inventory by Three Methods The units of an item available for sale during the year were as follows: lan 1 Inventory -1,010 units $138 Feb 17 Purchase 1,380 units $140 Jul. 21 Purchase 1,660 units @ $143 Nov. 23 Purchase 1,130 units $145 There are 1,205 units of the item in the physical inventory at December 31. The periodic Inventory system is used. Do not round intermediate calculation and round final answer to nearest whole value. a. Determine the inventory cost by the first in first-out method. b. Determine the inventory cost by the lost in first-out method c. Determine the inventory cost by the weighted average cost method