The Units of Manganese Plus Available for Sale During the Year

The units of Manganese Plus available for sale during the year were as follows:? $$\begin{array} { l l l l l } \text { Mar. 1 } & \text { Inventory } & 16 \text { units } & @ \$ 30 & \$ 480 \\\text { June } 16 & \text { Purchase } & 30 \text { units } & @ \$ 35 & 1,050 \\\text { Nov. } 28 & \text { Purchase } & \underline { 45 } \text { units } & @ \$ 39 & \underline { 1,755 } \\& & { \underline { \mathbf { 9 1 } } \text { units } } & & \underline { \mathbf { \$ 3 , 2 8 5 } }\end{array}$$ There are 15 units of the product in the physical inventory at November 30. The periodic inventory system is used. Determine the inventory cost by the
(a) FIFO,
(b) LIFO, and
(c) average cost methods.