J Corporation has provided the following information about one of its inventory items:

Date	Transaction	Number of Units	Cost per Unit
1/1	Beginning Inventory	400	$3,200
6/6	Purchase	800	$3,600
9/10	Purchase	1,200	$4,000
11/15	Purchase	800	$4,200

During the year, RJ sold 3,000 units.

What was cost of goods sold using the FIFO cost flow assumption under a periodic inventory system?