At December 31, 2020 , Dakota Corp.'s perpetual inventory showed as $ 3,211 in the general ledger Towards the end of 2020, a new approach for compiling inventory was used and apparently a satisfactory cut-off for preparation of financial statements was not made. Some events that occurred are as follows 1 Units shipped to a customer January 2, 2021, costing $ 925 , were included in inventory at December 31, 2020. The sale was recorded in 2021 2 Units costing $ 500 received December 30, 2020, were recorded as received on January 2, 2021 3 Units received during 2020 costing $ 812 were recorded twice in the general ledger 4 Units shipped to a customer December 28, 2020, FOB shipping point, which cost $ 827 were not received by the customer until January 2021. The units were included in Dakota's ending inventory. 5 Units costing $ 520 are held by Dakota Corp. on consignment from Bon Corp. The units were included in the ending inventory Required : Calculate the correct inventory at December 31, 2020