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

Jan. 1	Inventory	1,060 units @ $140
Feb. 17	Purchase	1,430 units @ $141
Jul. 21	Purchase	1,505 units @ $144
Nov. 23	Purchase	1,150 units @ $144

There are 1,225 units of the item in the physical inventory at December 31. The periodic inventory system is used. Do not round intermediate calculation and round final answer to nearest whole value.

a. Determine the inventory cost by the first-in, first-out method. $

b. Determine the inventory cost by the last-in, first-out method. $

c. Determine the inventory cost by the weighted average cost method. $