A company's inventory records indicate the following data for the month of January: Date Activities January 1 Beginning inventory Units Acquired at Cost 380 units @ $18 = $6,840 360 units @ $20 = $7,200 January 8 Purchase January 12 Sale January 17 Purchase January 23 Sale Purchase Units Sold at Retail 640 units $70 420 units @ $22 = $9,240 310 units @ $70 January 28 480 units @ $24 = $11,520 If the company uses the LIFO perpetual inventory system, what would be the cost of the ending inventory?