Given below is the summary of the beginning inventory and purchases of merchandise made during the month for a company.

Beginning Inventory400 units @ $8.20 = $3,280

May 3Purchase1,100 units @ $8.50 = $9,350

May 20Purchase300units @ $8.60 =$2,580

Total1,800$15,210

Assume that a physical count of the inventory on May 31 indicated that600 units were leftin ending inventory at the end of the period. Use the periodic inventory system.

Using the LIFO method of inventory valuation, what is theCost of Goods Sold?