The units of an item available for sale during the year were as follows: Jan 1 Inventory 35 units at $160 Feb 18 Purchase 64 units at $158 July 21 Purchase 53 units at $175 Nov 23 Purchase 46 units at $185 There are 70 units of the item in the physical inventory at December 31. The periodic inventory ststem is used. Determine the ending inventory cost by (a) the first-in, first- out method, (b) the last-in , first-out method, and (c) the average cost method. a. FIFO b. LIFO C. Average