The following units of an inventory item were available for sale during the year: Beginning inventory 10 units at $51 First purchase 15 units at $52 Second purchase 27 units at $59 Third purchase 15 units at $62 The firm uses the periodic inventory system. During the year, 46 units of the item were sold. The value of ending inventory using FIFO is Oa. 51.027 Ob 52,064 Oc. $1.794 Od. 51.284