The units of Manganese Plus available for sale during the year were as follows:

Mar. 1	Inventory	24 units	@ $29	$696
June 16	Purchase	30 units	@ $35	1,050
Nov. 28	Purchase	46 units	@ $38	1,748
		100 units		$3,494

There are 18 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. $

The units of Manganese Plus available for sale during the year were as follows:

Mar. 1	Inventory	21 units	@ $29	$609
June 16	Purchase	27 units	@ $34	918
Nov. 28	Purchase	45 units	@ $39	1,755
		93 units		$3,282

There are 15 units of the product in the physical inventory at November 30. The periodic inventory system is used. Determine the difference in gross profit between the LIFO and FIFO inventory cost systems. Enter the answer as a positive number.

$