The following units of a particular item were available for sale during the year:

Beginning inventory	41 units @ $49
Sale	5 units @ $78
First purchase	18 units @ $51
Sale	13 units @ $78
Second purchase	19 units @ $52
Sale	39 units @ $80

The firm uses the perpetual inventory system, and there are 21 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?