120 35 19 The units of an item available for sale during the year were as follows: Jan. 1 Inventory Apr. 4 Purchase May 20 Purchase Oct. 30 Purchase 10 units at $25 15 units at $24 20 units at $28 18 units at $30 There are 19 units of the item in the physical inventory at December 31. The periodic inventory system is used. Determine the ending inventory cost using LIFO. Use a comma in your answer, if applicable. The dollar sign is provided for you. Do not enter cents