Fulbright Corp. uses the periodic inventory system. During its first year of operations, Fulbright made the following purchases (listed in chronological order of acquisition):

44 units at $98 per unit

72 units at $87 per unit

174 units at $68 per unit

Sales for the year totaled 270 units, leaving 20 units on hand at the end of the year. Ending inventory using the average cost method is: