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

Jan. $1$ Inventory $40$ units @ $$122$

Mar. $10$ Purchase $70$ units @ $$134$

Aug. $30$ Purchase $30$ units @ $$138$

Dec. $12$ Purchase $60$ units @ $$144$

There are $80$ units of the item in the physical inventory at December $31.$ The periodic inventory system is used.

Determine the inventory cost and the cost of merchandise sold by three methods. Round interim calculations to one decimal and final answers to the nearest whole dollar.