The following items were available for sale during the year. Beginning inventory $24$ units at $$48$ Sale $12$ units at $$77$ First Purchase $15$ units at $$51$ Sale $11$ units at $$78$ Second Purchase $26$ units at $$53$ Sale $18$ units at $$78.$ The firm uses the perpetual inventory system and there are $24$ 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? b$.$ What is the total cost of the ending inventory according to LIFO?