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Roseanne Company's inventory records show the following data: Units Unit Cost Inventory, January 1 10,000 $9.00 Purchases: June 189,000 8.05 November 8 6,000 7.30 A

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Roseanne Company's inventory records show the following data: Units Unit Cost Inventory, January 1 10,000 $9.00 Purchases: June 189,000 8.05 November 8 6,000 7.30 A physical inventory on December 31 shows 7,000 units on hand. Under the FIFO method, the December 31 inventory is

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