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 Ma were as follows: Purchases Sales 600 units Date March 8 15 22 27 400 units @ $22 each 400 units @ $24 each 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 goods sold for March applying the average cost method is