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Brocken Co. has the following data related to an item of inventory: Inventory, May 1 2,000 units @ 4.20 Purchase, May 7 7,000 units @

Brocken Co. has the following data related to an item of inventory:

Inventory, May 1 2,000 units @ 4.20

Purchase, May 7 7,000 units @ 4.40

Purchase, May 16 1,400 units @ 4.50

Inventory, May 31 2,600 units

The value assigned to cost of goods sold if Brocken uses FIFO is

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