Niles Co. has the following data related to an item of inventory: 100 Inventory, March 1 units @ $ 4.20 Purchase, March 7 units @ $4.40 350 Purchase, March 16 units @ $4.50 70 Inventory, March 31 units 390 The value assigned to cost of goods sold (rounded to the nearest dollar) if Niles uses FIFO is