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

Beginning inventory	22 units at $41
Sale	9 units at $66
First purchase	27 units at $43
Sale	26 units at $67
Second purchase	17 units at $46
Sale	11 units at $68

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? $