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 520 units @ $18 = $9,360 January 8 Purchase 500 units @ $20 = $10,000 January 12 Sale 920 units @ $70 January 17 Purchase 560 units @ $22 = $12,320 January 23 Sale 380 units @ $70 January 28 Purchase 620 units @ $24 = $14,880 If the company uses the LIFO perpetual inventory system, what would be the cost of the ending inventory?