Fulbright Corp. uses the periodic inventory system. During its first year of operations, Fulbright made the following purchases (listed in chronological order of acquisition): - 43 units at $98 per unit - 71 units at $73 per unit 171 units at $58 per unit Sales for the year totaled 266 units, leaving 19 units on hand at the end of the year. Ending inventory using the LIFO method is