Sanfillipo, Inc., had 800 units of inventory on hand at March 1, 2016, costing $20 each. Purchases and sales of inventory during the month of March were as follows:

Date	Purchases	Sales
March 8		600 units
15	400 units @ $22 each
22	400 units @ $24 each
27		400 units

Sanfillipo uses the periodic inventory system. According to a physical count, 600 units were on hand at the end of March.

The cost of inventory at the end of March applying the FIFO method is: $12,000 $14,400 $12,900 $14,000help don't know where to begin