The answer is 460000. Could someone provide the process to how to get it? Thanks

ABC Co, Ltd. sells only one product. At the beginning of the year, ABC. Co. had 10000 units of inventory at $ 2 per unit. During the year, ABC Co. Ltd. purchased 80000 units of product at $ 8 per unit. During the year ABC. Co. Ltd. sold 32500 of product at $ 16 per unit. How much is the total value of inventory at the end of the year if ABC. Co. Ltd, uses the FIFO method of Inventory valuation in a periodic system