January $26,$ the company sells $480$ units.

$\backslash$table$[[,$Units,,Unit Cost$],[$Beginning inventory on January $1,400,$$$3\mathrm{.}90,],[$Purchase on January $9,90,$$$4\mathrm{.}10,],[$Purchase on January $25,120,$$$4\mathrm{.}20,]]$

Assume the periodic inventory system is used. Determine the costs assigned to ending inventory when costs are assigned based on the FIFO method.

$$385$