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 490 units @ $18 = $8,820 January 8 Purchase 470 units @ $20 = $9,400 January 12 Sale 860 units @ $70 January 17 Purchase 530 units @ $22 = $11,660 January 23 Sale 365 units @ $70 January 28 Purchase 590 units @ $24 = $14,160 If the company uses the LIFO perpetual inventory system, what would be the cost of the ending inventory