The units of Manganese Plus available for sale during the year were as follows: Mar. 1 Inventory 22 units @ $31 $682 June 16 Purchase 32 units @ $34 1,088 Nov. 28 Purchase 46 units @ $39 1,794 100 units $3,564 There are 16 units of the product in the physical inventory at November 30. The periodic inventory system is used. a. Determine the inventory cost by the FIFO method. $fill in the blank 1 b. Determine the inventory cost by the LIFO method. $fill in the blank 2