Mosher, Inc. had the following balances and transactions during 2017:

Beginning Merchandise Inventory as of January 1, 2017	100 units at $82
March 10	Sold 70 units
June 10	Purchased 200 units at $85
October 30	Sold 170 units

What would be reported for Ending Merchandise Inventory on the balance sheet at December 31, 2017 if the perpetual inventory system and the first-in, first-out inventory costing method are used?