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The units of Manganese Plus available for sale during the year were as follows: Mar. 1 Inventory 23 units @ $31 $713 June 16 Purchase 29 units @ $31 899 Nov. 28 Purchase 40 units @ $39 1,560 92 units $3,172 There are 17 units of the product in the physical inventory at November 30. The periodic inventory system is used. a. Determine the inventory cost by the FIo method. $ b. Determine the inventory cost by the LIFO method. c. Determine the inventory cost by the average cost methods. Round answer to two decimal places