The following units of an inventory item were available for sale during the year: Beginning inventory 7 units at $52 19 units at $53 First purchase Second purchase 28 units at $54 13 units at $56 Third purchase The firm uses the periodic inventory system. During the year, 26 units of the item were sold. The value of ending inventory rounded to the nearest dollar using average cost is (Round average cost per unit to three decimal place.) Oa. $1,352 Ob. $1,371 Oc. $1,430 Od. $2,210