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A company reports the following beginning inventory and two purchases for the month of January. On January $26,$ the company sells $320$ units. Ending inventory at January $31$ totals $140$ units.

$\backslash$table$[[,$Units,Unit Cost$],[$Beginning inventory on January $1,290,2\mathrm{.}70],[$Purchase on January $9,70,2\mathrm{.}90],[$Purchase on January $25,100,3\mathrm{.}04]]$

Assume the perpetual inventory system is used. Determine the costs assigned to ending inventory when costs are assigned based on the LIFO method.