the untis of an item available for sale during the year were as foliows: There are 9 units of the item in the physical inventory at December 31. The periodic inventory system is used. Round average unit cost to the nearast cant and final answers to the nearest whole dollar, if required. a. Determine the inventory cost by the first-in, first-out method. b. Determine the inventory cost by the last-in, first-out method. C. Detarmine the inventoty cost by the weighted overagef cost method. Round average unit cost to tha two decimal places, and round your final answer to the nearest dollar