Barka Co. has the following data related to an item of inventory Inventory, May 1 3,000 units @ OMR 4.20 Purchase, May 7 10,500 units @ OMR 4.40 Purchase, May 16 2,100 units @ OMR 4.50 Inventory, May 31 3,900 units The value assigned to the cost of goods sold if Barka uses FIFO is