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