The Units of Product YY2 Available for Sale During the Year

Essay

The units of Product YY2 available for sale during the year were as follows:
$\begin{array}{lll}\$ 30 \text { each } & \text { at } & 16 \text { units }&\text { Inventory } & \text { Apr. } 1 \\\$ 33 \text { each } & \text { at } & 30 \text { units } &\text { Purchase } & \text { Jun. } 16 \\\$ 37 \text { each } & \text { at } & 45 \text { units }&\text { Purchase } & \text { Sep. } 28\end{array}$
There are 17 units of the product in the physical ending inventory at March 31. The periodic inventory system is used. Determine the ending inventory cost by (a) FIFO, (b) LIFO, and (c) average cost methods.