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

Line Item Description Units and Cost

Beginning inventory $21$ units at $$46$

Sale $17$ units at $$69$

First purchase $17$ units at $$47$

Sale $13$ units at $$70$

Second purchase $14$ units at $$50$

Sale $11$ units at $$70$

The firm uses the perpetual inventory system, and there are $11$ 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 $1$ of $2$$

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

fill in the blank $2$ of $2$$