The annual inventory of Bargain Bonanza, Inc. shows the following information for jackets:

Date		Qty	Cost	Total Cost
January 1	Beginning Inventory	400	$48	$19,200
February 14	Purchase	150	41	6,150
July 13	Purchase	250	52	13,000
September 2	Purchase	400	67	26,800
October 8	Purchase	200	60	12,000
Total available for sale		1,400		$77,150

If 917 jackets were on hand on December 31, find the value (in $) of the ending inventory using the FIFO method of inventory pricing?

$_______