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

There are $9$ units of the item in the physical inventory at December $31.$ The periodic inventory system is used. Determine the inventory

cost using the $($a$)$ first$-$in$,$ first$-$out $($FIFO$)$ method; $($b$)$ last$-$in$,$ first$-$out $($LIFO$)$ method; and $($c$)$ weighted average cost method $($round

per$-$unit cost to two decimal places and your final answer to the nearest whole dollar$).$

a$.$ First$-$in$,$ first$-$out $($FIFO$)$

b$.$ Last$-$in$,$ first$-$out $($LIFO$)$