Partridge Bookstore had 500 units on hand at January 1, costing $18 each. Purchases and sales during the month of January were as follows:

Date	Purchases	Sales
Jan 14		375@$28
Jan 17	250 @ $20
Jan 25	250 @ $22
Jan 29		260 @ $32

Partridge does not maintain perpetual inventory records. According to a physical count, 365 units were on hand at January 31. The cost of the inventory at January 31, under the LIFO method is