The following units are available for sale during the year:

January 1 Beginning Inventory 10 units at $18 each April 3 Purchase 30 units at $20 each August 31 Purchase 28 units at $25 each September 29 Purchase 17 units at $30 each December 31 Ending Inventory 21 units

a.Determine ending inventory cost by FIFO method.

$

b.Determine ending inventory cost by LIFO method.

$

c.Determine ending inventory cost by average cost method. In your calculations round per unit to the nearest cent. Round your answer to the nearest whole dollar.

$