Barry's Books uses a periodic inventory system. The business sold 45 copies of Helpful Hints during September.

Other data for September include:

Sep. 1 Balance 12 books @ $20

8 Purchased 10 books @ $21

17 Purchased 30 books @ $22

25 Purchased 15 books @ $24

Ending inventory under the FIFO method is __________.

$450

$514

$528

$440