A company's inventory records indicate the following data for the month of January: Date January 1 Activities Beginning inventory Purchase = Units Acquired at Cost 430 units @ $18 $7,740 410 units $20 = $8,200 January 8 January 12 Sale January 17 Purchase January 23 Sale Purchase Units Sold at Retail 740 units @ $70 470 units @ $22 = $10,340 335 units @ $70 530 units @ $24 = $12,720 January 28 If the company uses the LIFO perpetual inventory system, what would be the cost of the ending inventory?