The units of Manganese Plus available for sale during the year were as follows: Mar. 1 Inventory 21 units @ $30 $630 June 16 Purchase 33 units @ $31 1,023 Nov. 28 Purchase 39 units @ $36 1,404 93 units $3,057 There are 12 units of the product in the physical inventory at November 30. The periodic inventory system is used. Round answers to the nearest whole dollar.

a. Determine the inventory cost by the FIFO method. $

b. Determine the inventory cost by the LIFO method. $

c. Determine the inventory cost by the average cost methods. $