Aqua Corp started operations in June 2026. During its first month, Aqua had the following inventory purchases: Date of Purchase Units Cost per Unit June 6 84 $ 2.00 June 10 $ 3.00 June 20 60 $3.50 During its first month, Aqua sold 90 units of inventory on June 12. Assume Aqua uses a PERPETUAL INVENTORY SYSTEM and the FIFO cost flow assumption. What is the amount Aqua would report for ENDING INVENTORY at the end of June? 55