Fulbright Corp. uses the periodic inventory system. During its first year of operations. Fulbright made the following purchases (listed In chronological order of acquisition) 45 units at $102 per unit . 72 units at $90 per unit 173 units at $51 per unit Sales for the year totaled 269 units, leaving 21 units on hand at the end of the year, Ending inventory using the FIFO method is