A company had the following purchases and sales during its first year of operations:

	Purchases	Sales
January:	21 units at $195	15 units
February:	31 units at $200	18 units
May:	26 units at $205	22 units
September:	23 units at $210	21 units
November:	21 units at $215	22 units

On December 31, there were 24 units remaining in ending inventory. Using the perpetual LIFO inventory costing method, what is the cost of the ending inventory? (Assume all sales were made on the last day of the month.)

• $4,800.

• $9,951.

• $10,389.

• $15,340.

• $12,921.