A company's inventory records indicate the following data for the month of January: Date Activities Units Acquired at Cost Units Sold at Retail January 1 Beginning inventory 510 units @ $18 = $9,180 January 8 Purchase 490 units @ $20 = $9,800 January 12 Sale 900 units @ $70 January 17 Purchase 550 units @ $22 = $12,100 January 23 Sale 375 units @ $70 January 28 Purchase 610 units @ $24 = $14,640 If the company uses the LIFO perpetual inventory system, what would be the cost of the ending inventory?