The following units of an inventory item were available for sale during the year: Beginning inventory 8 units at $51 First purchase 17 units at $53 Second purchase 27 units at $55 Third purchase 16 units at $59 The firm uses the periodic inventory system. During the year, 50 units of the item were sold. The value of ending inventory using LIFO is Oa. $938 Ob. $1,142 Oc. $408 Od. $1,346