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Periodic inventory using FIFO, UHF, and weighted average cost methods The units of an item avallable for sale during the year were as follows: There are 14 units of the item in the physical inventory at December 31 . The periodic inventory system is used. Determine the inventory cost using the (a) first-in, first-out (FIFO) method; (b) last-in, first-out (LIFO) method; and (c) weighted average cost method (round per-unit cost to two decimal places and your final answer to the nearest whole dollar). Fentack * Chack Mr win a. When the FHo method is used, costs are included in cost of goods sold in the order in which they were purchased. b. When the Lifo method is used, the cost of the units sold is the cost of the most recent purchases. goodt sold and the ending ifventory