The following units of an item were available for sale during the year: Beginning inventory 20 units @ $41 Sale 17 units @ $59 First purchase 39 units @ $44 Sale 21 units @ $59 Second purchase 27 units @ $45 Sale 22 units @ $60 The firm uses the perpetual inventory system, and there are 26 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