A company's inventory records indicate the following data for the month of January: Date Activities January 1 Beginning inventory January 8 Purchase Units Acquired at Cost 450 units @ $18 = $8,100 430 units @$20 = $8,600 Units Sold at Retail January 12 Sale 780 units @ $70 January 17 Purchase 490 units @ $22 = $10,780 January 23 January 28 Sale 345 units @ $70 Purchase 550 units @ $24 = $13,200 If the company uses the LIFO perpetual inventory system, what would be the cost of the ending inventory?