Cansela Corporation uses a periodic inventory system and the LIFO method to value its inventory. The company began 2013 with inventory of 6,900 units of its only product. The beginning inventory balance of $105,700 consisted of the following layers:

2,900 units at $13 per unit	=	$	37,700
4,000 units at $17 per unit	=		68,000
		$	105,700

During the three years 2013