The following units of a particular item were purchased and sold during the period:

Beginning inventory 40 units at $20

First purchase 50 units at $21

Second purchase 50 units at $22

First sale 110 units

Third purchase 50 units at $23

Second sale 45 units

What is the cost of the 35 units on hand at the end of the period as determined under the perpetual inventory system by the LIFO costing method, and FIFO?