Pillsbury Companys record of transactions concerning part WA6 for the month of September was as follows.

September 1

(balance on hand) 300@ $12.00

Purchases Sales

Sep. 3 200@ 12.10 September 4 400 12 300@ 12.25 17 600

16 300@ 12.30 27 300

22 500@ 12.30 30 200

26 300@ 12.40

Required Compute the inventory at September 30 assuming that perpetual inventory records are kept in units and that LIFO system is used. Carry unit costs to the nearest cent.