The following scenario is relevant for Questions 26 to 28: The following data represent the beginning inventory and, in order of occurrence, the purchases and sales of Las Lemus, Inc. for an operating period. Unit 32 S 36 28 20 Units Unit Cost Beginning Inventory Sale No. 1 Purchase No. 1 Sale No. 2 Purchase No. 2 Totals Total Cost S1,152 1,120 -760 Sold 10 32 40 38 26. Assuming Las Lemus, Inc. uses FIFO periodic inventory procedures, the ending inventory cost is A) $1,368 B) $1,392 C) $1,444 D) $1,480 27. Assuming Las Lemus, Inc. uses LIFO periodic inventory procedures, the ending inventory cost is: A) $1,326 B) $1,392 C) $1,444 D) $1,480 28. Assuming Las Lemus, Inc. uses weighted-average (periodic) inventory procedures, the ending inventory cost is: A) $1,440.20 B) $1,442.00 C) $1,444.00 D) $1,594.80