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 400 units @ $18 = $7,200 January 8 Purchase 380 units @ $20 = $7,600 January 12 Sale 680 units @ $70 January 17 Purchase 440 units @ $22 = $9,680 January 23 Sale 320 units @ $70 January 28 Purchase 500 units @ $24 = $12,000 If the company uses the LIFO perpetual inventory system, what would be the cost of the ending inventory