he following units of an inventory item were available for sale during the year. line item description units and cost beginning inventory 10 units at $55 first purchase 25 units at $60 second purchase 30 units at $65 third purchase 15 units at $70 the firm uses the periodic inventory system. during the year, 60 units of the item were sold. the ending inventory cost rounded to the nearest dollar using weighted average cost is a.$1,353 b.$1,375 c.$1,150 d.$1,263