The following units of an item were available for sale during the year: Beginning inventory 28 units at $46 Sale 23 units at $71 First purchase 22 units at $49 Sale 20 units at $73 Second purchase 25 units at $50 Sale 17 units at $75 The firm uses the perpetual inventory system, and there are 15 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?