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

Beginning inventory	23,000 units @ $50
Sale	19,346 units @ $70
First purchase	26,000 units @ $53
Sale	9,267 units @ $72
Second purchase	29,000 units @ $55
Sale	24,579 units @ $72

The firm uses the perpetual inventory system, and there are 24,808 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?