Lu Company had a beginning inventory of 400 units of Product Ribo at a cost of $10.04 per unit. During the year, purchases were:

	Feb. 20	600 units @ $11.00		Aug. 12	300 units @ $13.09
	May 5	500 units @ $12.02		Dec. 8	200 units @ $14.13

Lu Company uses a periodic inventory system. Sales totaled 1,500 units.

Determine the cost of goods available for sale

$