A company's inventory records indicate the following data for the month of January Date January 1 Activities Beginning inventory January 8 Purchase January 12 Sale January 17 Purchase Sale Units Acquired at Cost 400 units $18-$7,200 380 units $20 - $7,600 Units Sold at Retail 680 units $70 440 units # $22 - $9,680 320 units $70 500 units $24-$12,000 January 23 January 28 Purchase If the company uses the LIFO perpetual inventory system, what would be the cost of the ending inventory?