The following units of an item were available for sale during the year: Line Item Description Units and Cost Beginning inventory $42$ units at $$50$ Sale $38$ units at $$78$ First purchase $29$ units at $$53$ Sale $25$ units at $$79$ Second purchase $30$ units at $$55$ Sale $10$ units at $$79$ The firm uses the perpetual inventory system, and there are $28$ 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?