Fulbright Corporation 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 $101 per unit - 71 units at $84 per unit - 174 units at $61 per unit Sales for the year totaled 274 units, leaving 13 units on hand at the end of the year. Ending inventory using the FFO method is