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

Line Item Description Units and Cost

Beginning inventory $32$ units at $$46$

Sale $27$ units at $$64$

First purchase $16$ units at $$49$

Sale $10$ units at $$66$

Second purchase $24$ units at $$52$

Sale $18$ units at $$68$

The firm uses the perpetual inventory system, and there are $17$ 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 $1$ of $2$$

$836$

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

fill in the blank $2$ of $2$$

$782$