A restaurant has a food cost average of 38 percent. The inventory on August 31 is $11,000 and the inventory on September 30 is $11,965. The following are transactions for the month of September:

Purchases $ 36,000

Officers checks 925 at menu price

Employee meals 210 at standard cost

Transfer to bar 90

Transfer from bar 70

Compute the cost of food sold for the month of September if the periodic inventory system is used in the store room