Fulbright Corp. uses the periodic inventory system. During its first year of operations, Fulbright made the following purchases (listed in chronological order of acquisition): - 42 units at $100 per unit - 72 units at $70 per unit - 173 units at $52 per unit Sales for the year totaled 268 units, leaving 19 units on hand at the end of the year. Ending inventory using the FFO method is