1. Jenn's Fountain Pens Inc. has the following inventory data:

Sept. 1 Inventory 80 units @ $4.00 each

8 Purchase 100 units @ $4.30 each

17 Purchase 40 units @ $4.20 each

25 Purchase 80 units @ $4.40 each

A physical count of merchandise inventory on September 30 reveals that there are 100 units on hand; therefore, 200 units were sold. Cost of goods sold under LIFO is