The following units of an item were available for sale during the year:

Beginning inventory	36,000 units @ $49
Sale	32,675 units @ $78
First purchase	34,000 units @ $51
Sale	21,283 units @ $78
Second purchase	29,000 units @ $53
Sale	11,132 units @ $80

The firm uses the perpetual inventory system, and there are 33,910 units of the item on hand at the end of the year.

a. What is the total cost of the ending inventory according to FIFO? $fill in the blank 1

b. What is the total cost of the ending inventory according to LIFO?