Marigold Corporation began operations on December 1, 2022. The only inventory transaction in 2022 was the purchase of inventory on December 10, 2022, at a cost of $20 per unit. None of this inventory was sold in 2022 . Relevant information for fiscal 2023 is as follows: Ending inventory units: During 2023 , the following purchases and sales were made: The company uses the periodic inventory method. Determine ending inventory under FIFO. Ending inventory $