Lemon company purchased $200$ units for $$30$ each on January $31.$ It purchased $240$ units for $$36$

each on February $28.$ It sold a total of $360$ units for $$45$ each from March $1$ through December $31.$

What is the cost of ending inventory on December $31$ if the company uses the first$-$in$,$ first$-$out

$($FIFO$)$ inventory costing method? $($Assume that the company uses a perpetual inventory system.$)$