The following units of an item were available for sale during the year: Beginning inventory 20,000 units @ $49 Sale 16,877 units @ $71 First purchase 35,000 units @ $50 Sale 25,723 units @ $72 Second purchase 27,000 units @ $52 Sale 16,654 units @ $73 The firm uses the perpetual inventory system, and there are 22,746 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