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

41 units at $110 per unit

72 units at $74 per unit

170 units at $67 per unit

Sales for the year totaled 274 units, leaving 9 units on hand at the end of the year.

Ending inventory using the average cost method is: