The company takes a physical inventory count at the end of the year and adjusts their inventory and cost of goods sold if there is a difference between the inventory value determined from the actual count compared to the value in the general ledger. Use the information below to prepare the adjusting journal entry for inventory. Number of units held in the company's inventory at 12/31/2021 based on a physical inventory count: 17,728 units The company uses FIFO to account for its inventory cost. A listing of purchases during the month of December are as follows: Show your calculation below for full credit. Round to the nearest dollar. What is the cost of the company's ending inventory? 73,730