Q$3$: $(10$ Mark$)$

Oldham Farms Supply's records for the first three month in $2012$ show purchases of Commodity $AB$ as following

$\backslash$table$[[$Details$,$Number of units,Costs$],[$Jan$.2012,5,500$ units,$29,975],[$Feb$.2012,8\mathrm{.}000,41,600],[$March$,5,100,27,030]]$

The inventory at March $31,2012$ of Commodity AB using LIFO method is valued at $36\mathrm{.}215$$$.$

Required: what value would be show at the end of March $2012$ if FIFO method was used?