Periodic Invetory using FIFO, LIFO, and weighted average cost methods. The units of an item available for sale during the year were as follows:

Jan. $1$ Inventory $13$ units at $$4,400$ $$57,200$

Aug. $7$ Purchase $18$ units at $$4,700$ $$84,600$

Dec. $11$ Purchase $11$ units at $$4,900$ $$53,900$

$42$ units $$195,700$

There are $16$ units of the item in the physical inventory at December $31.$ The periodic inventory system is used. Determine the inventory cost using $($a$)$ the first$-$in$,$ first$-$out $($FIFO$)$ method; $($b$)$ the last$-$in$,$ first$-$out $($LIFO$)$ method; and $($c$)$ the weighted average cost method $($round per units cost to two decimal places and your final answer to the nearest whole dollar$).$

A$.$ First$-$in$,$first$-$out $($FIFO$)$

B$.$ Last$-$in$,$ first$-$out $($LIFO$)$

C$.$ Weighted average cost