The following units of an item were available for sale during the year: Beginning Invetory 3,600 units at $4.00

Sale 2,400 units at $8.00

First Purchase 8,000 units at $4.20

Sale 6,000 units at $8.00

Second Purchase 7,500 units at $4.40

Sale 5,500 units at $8.00

the firm uses the perpetual invetory system, and there are 5,200 units of the item on hand at the end of the year. What is the total cost of the ending inventory according to A) FIFO and B) LIFO