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

Jan. $1$ Inventory $7$ units @ $$42$

Feb. $17$ Purchase $19$ units @ $$44$

July $21$ Purchase $17$ units @ $$47$

Nov. $23$ Purchase $12$ units @ $$48$

There are $7$ units of the item in the physical inventory at December $31.$ The periodic inventory system is used.

a$.$ Determine the inventory cost by the first$-$in$,$ first$-$out method.

$fill in the blank $1$

$70$

b$.$ Determine the inventory cost by the last$-$in$,$ first$-$out method.

$fill in the blank $2$

$28$

c$.$ Determine the inventory cost by the weighted average cost method. Round average unit cost to the nearest cent and final answers to the nearest whole dollar, if required.

$fill in the blank $3$