Compute the December 31, 2020, inventory using the FIFO method. (Round per unit and final answer to 2 decimal paces, e.g. 35.57.)

Tamarisk Sports began operations on January 2, 2020. The following stock record card for footballs was taken from the records at the end of the year. Units Received Unit Invoice Cost Gross Invoice Amount Date Voucher Terms 1/15 10624 Net 30 66 $28 $1,848 3/15 11437 1/5, net 30 81 22 1,782 6/20 21332 1/10, net 30 106 21 2,226 9/12 27644 1/10, net 30 100 17 1,700 11/24 31269 1/10, net 30 92 15 1,380 Totals 445 $8,936 A physical inventory on December 31, 2020, reveals that 110 footballs were in stock. The bookkeeper informs you that all the discounts were taken. Assume that Tamarisk Football Shop uses the invoice price less discount for recording purchases