Salmone Company reported the following purchases and sales of its only product. Salmone uses a periodic inventory system. Determine the cost assigned to ending inventory using LIFO.

Date	Activities	Units Acquired at Cost					Units Sold at Retail
May 1	Beginning inventory	188 units @ $10	=	$	1,880
May 5	Purchase	258 units @ $12	=	$	3,096
May 10	Sales						178 units @ $20
May 15	Purchase	138 units @ $13	=	$	1,794
May 24	Sales						128 units @ $21

		$4,168
		$2,960
		$3,960
		$2,670
		$3,172