The units of an item available for sale during the year were as follows: There are 48 units of the item in the physical inventory at December 31 , The periodic inventory system is used Determine the inventory cost under each of the following methods. a. Determine the inventory cost by using the first-in, first-out method x b. Determine the inventory cost by using the last-in, first-out method. x c. Determine the inventory cost by using the weighted average cost method. Round intermediate calculation to cen then round final answer to the nearest whole dollar. X