The units of an item available for sale during the year were as follows: Jan. 1 Inventory 13 units @ $34 Feb. 17 Purchase 16 units @ $36 Jul. 21 Purchase 10 units @ $39 Nov. 23 Purchase 18 units @ $40 There are 13 units of the item in the physical inventory at December 31. The periodic inventory system is used. Round average unit cost to the nearest cent and final answers to the nearest whole dollar, if required. a. Determine the inventory cost by the first-in, first-out method. $fill in the blank 1 b. Determine the inventory cost by the last-in, first-out method. $fill in the blank 2 c. Determine the