Periodic Inventory by Three Methods The units of an item available for sale during the year were as follows: Jan. 1 Inventory 1,055 units @ $136 Feb. 17 Purchase 1,440 units @ $137 Jul. 21 Purchase 1,685 units @ $140 Nov. 23 Purchase 1,130 units @ $140 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 last-in, first-out method. c. Determine the inventory cost by the weighted average cost method