Required information Castle TV, Inc. purchased 2,400 monitors on January 5 at a per-unit cost of $196, and another 2,400 units on Januar y 31 at a per-unit cost of $286. In the period from February 1 through year-end, the company sold 4,300 units of this product. At year-end, 500 units remained in inventory Assume that the replacement cost of this monitor at year-end is $270 per unit. Using LIFO flow assumption and the lower-of cost-or-market rule, the ending inventory amounts to