The following units of an item were available for sale during the year: Beginning inventory 36 units at $48 Sale 32 units at $77 First purchase 20 units at $49 Sale 15 units at $78 Second purchase 24 units at $51 Sale 22 units at $78 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 b. What is the total cost of the ending inventory according to LIFO? $fill in the blank 2