The units of an item available for sale during the year were as follows: Jan.1 Inventory 25 units at $200 per unit Feb. 19 Purchase 56 units at $230 per unit June 8 Purchase 62 units at $520 per unit Oct. 7 Purchase 58 units at $275 per unit There are 45 units of the item in the physical inventory at December 31. The periodic inventory system is used. Determine the inventory cost under each of the following methods. Determine the inventory cost by using the first-in, first-out method. 32,000 X b. Determine the inventory cost by using the last-in, first-out method. 49,570 X c. Determine the inventory cost by using the weighted average cost method. Round intermediate calculation to cents then round final answer to the nearest whole dollar. 14,582 X