The inventory of product Y at January 1 consisted of 15,000 units valued at a cost of $112,500. Purchases during the year were:

March 5.................20,500 units @ $7.75

May 12 .................33,000 units @ $8.00

Sept15 ..................23,000 units @ $8.30

Nov. 28 ...................8,500 units @ $8.44

On December 31, there were 30,000 units on hand. Compute the December 31 inventory using

(a) The last in, first-out method,

(b) The first-in, first-out method,

(c) The weighted-average method.