the cut of is jan 2,2021

At December 31, 2020, Dakota Corp.'s perpetual inventory showed as $13,256 in the general ledger. Towards the end of 2020, a new approach for compiling inventory was used and apparently a satisfactory cut-off for preparation of financial statements was not made. Some events that occurred are as f 1 Units shipped to a customer January 2,2021 , costing at December 31, 2020. The sale was recorded in 2021. 2 Units costing $1,572 received December 30,2020 , were recorded as received on January: Units received during 2020 costing \$1,250 were recorded twice in the general ledger Units shipped to a customer December 28, 2020, FOB shipping point, which cost $3,728 were not received by the customer until January 2021. The units were included in Dakota's ending invent 5 Units costing $1,105 are held by Dakota Corp. on consignment from Bon Corp. The units wi included in the ending inventory. Required: Calculate the correct inventory at December 31, 2020