Inventory data for ABC Company for the year ended December 31, 2021, are as follows:

Beginning inventory 25 units at $ 100 each

Transaction 1 Purchase: 14 units at $ 99 each

Transaction 2 Sales: 14 units

Transaction 3 Purchase: 20 units at $ 105 each

Transaction 5 Purchase: 10 units at $ 108 each

Transaction 6 Sales: 35 units

Compute the perpetual ending inventory balance on December 31, 2021, using FIFO