Nash Corporation began operations on December 1, 2019. The only inventory transaction in 2019 was the purchase of inventory on December 10, 2019, at a cost of $ 21 per unit. None of this inventory was sold in 2019. Relevant information is as follows.

Ending inventory units
December 31, 2019				115
December 31, 2020, by purchase date
December 2, 2020		115
July 20, 2020		50		165

During the year 2020, the following purchases and sales were made.

Purchases						Sales
March 15		315 units	at	$ 25		April 10		215
July 20		315 units	at	27		August 20		315
September 4		215 units	at	30		November 18		165
December 2		115 units	at	32		December 12		215

The company uses the periodic inventory method.

Determine ending inventory using dollar-value LIFO. Assume that the December 2, 2020, purchase cost is the current cost of inventory.