On May $1,$ Sandhill Company had beginning inventory consisting of $360$ units with a unit cost of $$8.$ During May, the company

purchased inventory as follows:

$720$ units at $$8$

$1080$ units at $$9$

The company sold $1800$ units during the month for $$14$ per unit. Sandhill uses the average$-$cost method. Assuming that a periodic

inventory system is used, the cost of Sandhill's inventory at May $31$ is $($Round average cost per unit to $2$ decimal places, e$.$g$.12\mathrm{.}52.)$

$$18360$

$$3240$

$$2880$

$$3060$