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