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 $92 per unit - 72 units at $79 per unit - 171 units at $58 per unit Sales for the year totaled 273 units, leaving 14 units on hand at the end of the year. Ending inventory using the LIFO method is