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 $109 per unit
• 73 units at $79 per unit
• 171 units at $52 per unit

Sales for the year totaled 270 units, leaving 18 units on hand at the end of the year.

Ending inventory using the FIFO method is: