Partridge Bookstore had 500 units on hand at January 1 , costing $9 each. Purchases and sales during the month of January were as follows: Jan. 14: Sales, 375 @ \$14 Jan. 17: Purchases, 250 @ \$10 Jan. 25: Purchases, 250 @ \$11 Jan. 29: Sales, 260 @ \$16 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 $