The following data represent the inventory figures for $55-$gallon fish tanks at an aquarium.

$55-$Gallon Fish Tanks Inventory

Amount

January $1$ Beginning Inventory $46$ units @ $$38\mathrm{.}00$

March $12$ Purchase $90$ units @ $$36\mathrm{.}50$

July $19$ Purchase $135$ units @ $$39\mathrm{.}70$

September $2$ Purchase $85$ units @ $$41\mathrm{.}75$

Fish Tanks Available for Sale: Cost of Tanks Available for Sale:

$($a$)$

How many fish tanks did the aquarium have available for sale?

$($b$)$

Calculate the total cost $($in $$)$ of the tanks available for sale.

$($c$)$

If physical inventory on December $31$ showed $88$ tanks on hand, calculate their dollar value by using FIFO.

$

$($d$)$

Calculate the value of the $88$ tanks by using LIFO $($in $$).$

$

$($e$)$

Calculate the dollar value of the $88$ tanks by using the average cost method $($Round your answer to the nearest cent$).$

$