Spri... h Hulu | Home Netflix Apply for Financia... Cengage VitalSource Books... Spider-Man: No W... The following units of an inventory item were available for sale during the year: 9 units at $47 Beginning inventory First purchase 16 units at $51 Second purchase 27 units at $59 Third purchase 13 units at $60 The firm uses the periodic inventory system. During the year, 45 units of the item were sold. The value of ending inventory using FIFO is Oa. 3954 Ob. $2,009 Oc. $1,199 Od. $1,616