The units of an item available for sale during the year were as follows January $1$ inventory six units at $$320019,200$ August $7$ purchase $15$ units at $$3300$ $$49,500$ December $11$ purchase $14$ units at $$3500$ $$49,000$ and $35$ units $$117,700$ there are $20$ units of them in the physical inventory at December $31$ the periodic inventory system is used to determine the inventory cost using the first and first out method the last and first out method and the weighted average cost method round per unit cost to two decimal places and your final answer to the nearest whole dollar