Boxwood Company sells blankets for $$32$ each. The following information was taken from the inventory records during May. The company had no beginning inventory on May $1.$ Boxwood uses a perpetual inventory system.

Date Blankets Units Cost

May $3$ Purchase $10$ $$18$

$10$ Sale $4$

$17$ Purchase $13$ $$17$

$20$ Sale $6$

$23$ Sale $3$

$30$ Purchase $9$ $$19$

Determine the May $31$ inventory balance using the LIFO inventory costing method.