A company reports the following beginning inventory and two purchases for the month of January. On January $26,$ the company sells $410$ units. Ending inventory at January $31$ totals $150$ units.

Units Unit Cost

Beginning inventory on January $1370$ $ $3\mathrm{.}60$

Purchase on January $9803\mathrm{.}80$

Purchase on January $251103\mathrm{.}90$

Assume the perpetual inventory system is used. Determine the costs assigned to ending inventory when costs are assigned based on the LIFO method.