The following units of an inventory item were available for sale during the year: Beginning inventory 10 units at $49 First purchase 16 units at $54 Second purchase 26 units at $56 Third purchase 18 units at $58 The firm uses the periodic inventory system. During the year, 45 units of the item were sold. The value of ending inventory using FIFO is Oa. $2,300 Ob. $1,149 Oc. $1,926 Od. $1,436 3