Serene Stereos has the following inventory data:

Nov. 1 Inventory 36 units @ $7.20 each 8 Purchase 144 units @ $7.75 each 17 Purchase 72 units @ $7.55 each 25 Purchase 108 units @ $7.90 each

A physical count of merchandise inventory on November 30 reveals that there are 120 units on hand. Cost of goods sold under FIFO is