Glasgow Enterprises started the period with 85 units in beginning inventory that cost $2.60 each. During the period, the company purchased inventory items as follows. Glasgow sold 315 units after purchase 3 for $10.80 each. Purchase ,No. of Items, Cost 1 290 $ 3.10 2 195 $ 3.20 3 50 $ 3.60 Glasgow's cost of goods sold under LIFO would be