Carpenter Corporation is a United Stated merchandising business. The corporation extensively uses scan technology in a perpetual inventory system; and in the past, the corporation has valued inventory using the LIFO cost flow assumption. Carpenter Corporation is seeking new markets outside the United States and wishes to restate its Inventory on the Financial Statements, based on International Financial Reporting Standards. Using the following information, and assuming that Carpenter Corporation will not use an average cost method of cost flows, what is the Ending Inventory on the re-stated Balance Sheet which will be acceptable under both US GAAP and International IFRS, at September 30? Sep. 1 Inventory 21 units at $20 4 Sold 11 units 10 Purchased 32 units at $28 17 Sold 28 units 30 Purchased 15 units at $32