The unit of an item available for sale during as follows:

January 10 inventory 32 units at $86 February 27 purchase 58 units at $99 July 11 purchase 44 units $107 in November for 13th purchase 32 units at $117

there are 50 units of the item in the physical inventory at December 31 the periodic inventory system is used to determine the inventory cost by the first in first out method, last in first out method in the average cost method