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

Beginning inventory $25,000$ units @ $$40$

Sale $13,988$ units @ $$58$

First purchase $40,000$ units @ $$43$

Sale $38,028$ units @ $$60$

Second purchase $29,000$ units @ $$44$

Sale $16,369$ units @ $$61$

The firm uses the perpetual inventory system, and there are $25,615$ 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 $1$

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

$fill in the blank $2$