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

January 1	Inventory	40 Units at $165	$6,600
August 13	Purchase	200 Units at $180	$36,000
November 30	Purchase	60 Units at $200	$12,000
	Available for Sale	300 Units	$54,600

There are 75 Units of the item in the physical inventory at December 31. The periodic inventory system is used. Determine the inventory cost using the (a) first-in, first-out (FIFO) method; (b) last-in, first-out (LIFO) method; and (c) weighted average cost method.