A company's inventory records indicate the following data for the month of January: Units sold at Retail Units Acquired at Cost 410 units @ $18 $7,380 390 units @ $20 = $7,800 Date January 1 January 8 January 12 January 17 January 23 January 28 Activities Beginning inventory Purchase Sale Purchase Sale Purchase 700 units @ $70 Rectangular 450 units @ $22 = $9,900 325 units @ $70 510 units @ $24 = $12, 240 If the company uses the LIFO perpetual inventory system, what would be the cost of the ending inventory