The following lots of Commodity Z were available for sale during the year. Beginning inventory 9 units at $50 First purchase 17 units at $55 Second purchase 21 units at $56 Third purchase 14 units at $65 The firm uses the periodic system, and there are 27 units of the commodity on hand at the end of the year. What is the ending to the end of the according to the FIFO method? Oa. 53.444 Ob 51,350 Oc. 51,638 Od. 53,471