Periodic Inventory by Three Methods The units of an item available for sale during the year were as follows: There are 17 units of the item in the physical inventory at December 31 . The periodic inventory system is used, Round averoge unit cost to the nearest cent and final answers to the nearest whole dollar, if required. 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 welghted average cost method. Round average unit cost to the two decimal places, and round your final answer to the nearest dollar