Castle TV, Incorporated purchased 2,200 monitors on January 5 at a per-unit cost of $182, and another 2,200 units on January 31 at a per-unit cost of $278. In the period from February 1 through year-end, the company sold 4,100 units of this product. At year-end, 300 units remained in inventory.

Assume that Castle TV, Incorporated uses the LIFO flow assumption. The cost of the 300 units in the year-end inventory is: