Sanfillipo, Inc., had 800 units of inventory on hand at March 1, 2013,

costing $20 each.Purchases and sales of inventory during the month of

March were as follows:

DatePurchases Sales

March 8600 units

15400 units @ $22 each

22400 units @ $24 each

27400 units

Sanfillipo uses the periodic inventory system.According to a physical

count, 600 units were on hand at the end of March.

Calculate the cost of inventory at the end of March applying the LIFO method.