Susan Company uses the periodic inventory system to account for inventories. Information related to Susan Company's inventory at October 31 is given below: October 1 Beginning inventory 410 units x $9.90 = 8 Purchase 800 units x $10.50 - 16 Purchase 590 units x $10.70 - 24 Purchase 195 units x $12.00 = Total units and cost 1.995 units $4,059 8,400 6,313 2.340 $21,112 (a) Value the ending inventory using the FIFO cost assumption if 500 units remain on hand at October 31. (Round answer to O decimal places, e.g. 5,275.) Ending Inventory $