A company reports the following beginning inventory and two purchases for the month of January. On January $26,$ the company sells $300$ units. Ending inventory at January $31$ totals $130$ units. Required information

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A company reports the following beginning inventory and two purchases for the month of January. On January $26,$ the company sells $300$ units. Ending inventory at January $31$ totals $130$ units.

$\backslash$table$[[,$Units,Unit Cost$],[$Beginning inventory on January $1,270,$$$2\mathrm{.}50],[$Purchase on January $9,60,2\mathrm{.}70],[$Purchase on January $25,100,2\mathrm{.}84]]$

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

Note: Round your per unit costs to $2$ decimal places.

$\backslash$table$[[$Periodic FIFO$],[,$Cost of Goods Available for Sale,Cost of Goods Sold,Inventory Balance$],[,\backslash$table$[[$Number$],[$of units$]],\backslash$table$[[$Cost per$],[$unit$]],\backslash$table$[[$Cost of Goods$],[$Available for$],[$Sale$]],\backslash$table$[[$Number of$],[$units sold$]],\backslash$table$[[$Cost per$],[$unit$]],\backslash$table$[[$Cost of$],[$Goods Sold$]],\backslash$table$[[$Number of$],[$units in$],[$ending$],[$inventory$]],\backslash$table$[[$Cost per$],[$unit$]],\backslash$table$[[$Ending$],[$Inventory$]]],[$Beginning Inventory,,,$$0,,,,$longrightarrow,,$],[$Purchases:$],[$January $9,,,0,,,,,,],[$January $25,\backslash ,,0,,,,,,],[$Total$,0,,$$$0,0,,$$$0,0,,$$$0]]$

Units Unit Cost

Beginning inventory on January $1270$ $ $2\mathrm{.}50$

Purchase on January $9602\mathrm{.}70$

Purchase on January $251002\mathrm{.}84$

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