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

Beginning inventory	45 units at $44
Sale	42 units at $64
First purchase	23 units at $45
Sale	10 units at $66
Second purchase	26 units at $48
Sale	22 units at $67

The firm uses the perpetual inventory system, and there are 20 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?

$ _________________