The following units of an inventory item were available for sale during the year: Beginning inventory 12 units at $51 First purchase 19 units at $51 Second purchase 24 units at $58 Third purchase 19 units at $57 The firm uses the periodic inventory system. During the year, 48 units of the item were sold. The value of ending inventory using FIFO is a. $1,191 b. $1,489 c. $2,101 Od. $2,458