Question $21$ through $23$ are based on the following information. Esquire Corp. uses the periodic inventory system. During its first year of operations, Esquire made the following purchases.

$20$ units at $$50$

$35$ units at $40$

$85$ units at $30$

Sales for the year totaled $135$ units leaving $5$ units on hand at the end of the year.

$21.$ Ending inventory using the average cost method.

a$.$ $$150$

b$.$ $$177$

c$.$ $$250$

d$.$ $$1,540$

$22.$ Ending inventory using the FIFO method:

a$.$ $$150$

b$.$ $$177$

c$.$ $$250$

d$.$ $$1,540$

$23.$ Ending inventory using the LIFO method:

a$.$ $$150$

b$.$ $$177$

c$.$ $$250$

d$.$ $$1,540$