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

Mar. 1	Inventory	22 units	@ $31	$682
June 16	Purchase	31 units	@ $34	1,054
Nov. 28	Purchase	41 units	@ $39	1,599
		94 units		$3,335

There are 14 units of the product in the physical inventory at November 30. The periodic inventory system is used. Round answers to the nearest whole dollar.

QUESTIONS:

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.