E$7\mathrm{.}19($LO $3,4)($Alternative Inventory Methods$-$Comprehensive$)$ Tori Amos Corporation began operations on December $1,2024.$ The only inventory transaction in $2024$ was the purchase of inventory on December $10,2024,$ at a cost of $$20$ per unit. None of this inventory was sold in $2024.$ Relevant information is as follows.

Ending inventory units

December $31,2024$

$100$

December $31,2025,$ by purchase date

December $2,2025$

July $20,2025$

$100$

$50,150$

During the year, the following purchases and sales were made.

$\backslash$table$[[$Purchases$,,$Sales,$],[$March $15,300$ units at$,$$$24,,$April $10,200],[$July $20,300$ units at$,25,,$August $20,300],[$September $4,200$ units at$,28,,$November $18,150],[$December $2,100$ units at$,30,,$December $12,200]]$

The company uses the periodic inventory method.

Instructions

a$.$ Determine ending inventory under $(1)$ specific identification, $(2)$ FIFO, $(3)$ LIFO, and $(4)$ average$-$cost$.$