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

Beginning inventory	38 units at $46
Sale	32 units at $64
First purchase	20 units at $47
Sale	18 units at $65
Second purchase	12 units at $50
Sale	12 units at $67

The firm uses the perpetual inventory system, and there are 8 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? $

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