Following is a summary of beginning inventory, purchases, and sales. At what amount would the inventory be priced assuming, the first-in, first-out method is used under perpetual invventory procedure?

Beg. Inv., Jan. 1 2,400 units @ $8.80

Purchases:

Jan. 8 5,600 units @ $9.00

Mar. 15 2,000 units @ $9.10

Jul. 28 2,800 units @ $9.50

Nov. 30 400 units @ $9.70

Sales:

Feb. 13 3,000 units

Jun. 9 2,800 units

Sep. 22 1,400 units