The following lots of a particular commodity were available for sale during the year Beginning inventory 9 units at $50 First purchase 19 units at $54 Second purchase 27 units at $21 Third purchase 14 units at $57 The firm uses the periodic system, and there are 26 units of the commodity on hand at the end of the year what is the ending inventory balance at the end of the year rounded to nearest dollar according to the average cost method? Do not found intermediate calculations Os 51.050 Ob. 51,01 OC 1.368 Od 51,300