Like New Express had 400 multi-function centers machines in stock at the end of the year. Inventory records for the year are as follows:

DATE		QUANTITY	COST	TOTAL
January 1	Beginning Inventory	50	$142	$ 7,100
August 5	Purchase	100	269	26,900
October 19	Purchase	100	233	23,300
November 23	Purchase	300	189	56,700
December 16	Purchase	200	157	31,400
Total available for sale		750		$145,400

Using the average cost method of inventory pricing calculate the dollar value of the ending inventory.