$($c$)$

Spieth Corp. had $2,000$ units of part T on hand April $1,2022,$ costing $$8$ each. During April, Spieth made the following purchases of

part T$.$

A physical count at April $30,2022$ showed $3,800$ units of Part T on hand.

Using the FIFO method, what is the cost of part T inventory at April $30,2022?$ Using the average$-$cost method, what is the

inventory cost? $($Round average cost per unit to $2$ decimal places, e$.$g$.15\mathrm{.}25$ and final answers to $0$ decimal places, e$.$g$.1,620.)$