Skysong Corporation began operations on December 1, 2019. The only inventory transaction in 2019 was the purchase of inventory on December 10, 2019, at a cost of $22 per unit. None of this inventory was sold in 2019. Relevant information is as follows. Ending inventory units December 31, 2019 December 31, 2020, by purchase date December 2, 2020 July 20, 2020 135 135 50 185 During the year 2020, the following purchases and sales were made. Purchases Sales March 15 335 units at $26 April 10 235 July 20 September 4 335 units at 28 August 20 335 235 units at 31 November 18 185 December 2 135 units at 33 December 12 235 Determine ending inventory using dollar-value LIFO. Assume that the December 2, 2020, purchase cost is the current cost of inventory. (Hint: The beginning inventory is the base layer priced at $22 per unit.) (Round answer to 0 decimal places, e.g. 2,760.) Ending inventory at dollar-value LIFO $