Sanfillipo, Inc., had 800 units of inventory on hand at March 1 of the current year, costing $20 each. Purchases and sales of inventory during the month of March were as follows: Purchases Date March 8 Sales 600 units 400 units @ $22 each 400 units @ $24 each 400 units Sanfilipo uses the periodic inventory system. According to a physical count 600 units were on hand at the end of March The cost of goods sold for March applying the LIFO method is