Refer to the information in QS 6-5 and assume the periodic inventory system is used. Determine the costs assigned to the December 31 ending inventory when costs are assigned based on FIFO. (Round per unit costs to three decimals, but inventory balances to the dollar.)

Data From Quick Study 6-5:

Mercedes Brown starts a merchandising business on December 1 and enters into three inventory purchases

               December 7              10 units @ $ 9 cost
               December 14            20 units @ $10 cost
               December 21            15 units @ $12 cost

Brown sells 18 units for $35 each on December 15. Seven of the sold units are from the December 7 purchase and eleven are from the December 14 purchase. Brown uses a perpetual inventory system. Determine the costs assigned to the December 31 ending inventory based on FIFO. (Round per unit costs to three decimals, but inventory balances to the dollar.)