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

Beginning inventory	22,000 units @ $44
Sale	13,683 units @ $66
First purchase	29,000 units @ $47
Sale	27,519 units @ $67
Second purchase	26,000 units @ $49
Sale	13,097 units @ $69

The firm uses the perpetual inventory system, and there are 22,701 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? $

b. What is the total cost of the ending inventory according to LIFO? $