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

Beginning inventory $22,000$ units @ $$42$

Sale $14,819$ units @ $$65$

First purchase $28,000$ units @ $$44$

Sale $13,671$ units @ $$65$

Second purchase $28,000$ units @ $$45$

Sale $24,228$ units @ $$67$

The firm uses the perpetual inventory system, and there are $25,282$ 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?