The units of an item available for sale during the year were as follows: Jan. 1 Inventory 50 units @ $128 Mar. 10 Purchase 60 units @ $136 Aug. 30 Purchase 30 units @ $144 Dec. 12 Purchase 60 units @ $150 There are 80 units of the item in the physical inventory at December 31. The periodic inventory system is used. Determine the inventory cost and the cost of merchandise sold by three methods. Round interim calculations to one decimal and final answers to the nearest whole dollar.