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

Jan. 1	Inventory	1,065 units @ $128
Feb. 17	Purchase	1,375 units @ $129
Jul. 21	Purchase	1,615 units @ $131
Nov. 23	Purchase	1,125 units @ $132

There are 1,200 units of the item in the physical inventory on December 31. The periodic inventory system is used. Do not round intermediate calculation and round final answer to the 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.