Nash Football Shop began operations on January 2, 2017. The following stock record card for footballs was taken from the records at the end of the year. Date Voucher Terms Units Received Unit Invoice Cost Gross Invoice Amount 1/15 10624 Net 30 57 $24 $1,368 3/15 11437 1/5, net 30 72 20 1,440 6/20 21332 1/10, net 30 97 18 1,746 9/12 27644 1/10, net 30 91 15 1,365 11/24 31269 1/10, net 30 83 13 1,079 Totals 400 $6,998 A physical inventory on December 31, 2017, reveals that 114 footballs were in stock. The bookkeeper informs you that all the discounts were taken. Assume that Nash Football Shop uses the invoice price less discount for recording purchases.

Compute the 2017 cost of goods sold using the LIFO method. (Round per unit and final answer to 2 decimal paces, e.g. 35.57.)

Cost of Goods Sold using the LIFO method