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FIFO and LIFO Costs Under Perpetual Inventory System

The following units of an item were available for sale during the year:

Beginning inventory $21,000$ units @ $$40$

Sale $15,187$ units @ $$60$

First purchase $32,000$ units @ $$41$

Sale $23,882$ units @ $$62$

Second purchase $27,000$ units @ $$42$

Sale $18,044$ units @ $$63$

The firm uses the perpetual inventory system, and there are $22,887$ units of the item on hand at the end of the year.

a$.$ What is the total cost of the ending inventory according to FIFO?

$fill in the blank $1$

b$.$ What is the total cost of the ending inventory according to LIFO?

$fill in the blank $2$