A company's inventory records indicate the following data for the month of April:

Date	Activities	Units Acquired at Cost	Units Sold at Retail
April 1	Beginning inventory	700 units @ $36 = $25,200
April 7	Purchase	580 units @ $40 = $23,200
April 11	Sale		1,000 units @ $110
April 16	Purchase	500 units @ $44 = $22,000
April 22	Sale		400 units @ $110
April 29	Purchase	480 units @ $50 = $24,000

If the company uses the first-in, first-out (FIFO) method and the perpetual inventory system, what would be the cost of the ending inventory?