Fulbright Corp. uses the periodic inventory system. During its first year of operations, Fulbright made the following purchases (listed in chronological order of acquisition): - 43 units at $99 per unit - 71 units at $85 per unit - 174 units at $67 per unit Sales for the year totaled 273 units, leaving 15 units on hand at the end of the year. Ending inventory using the LIFO method is