The following data represent the beginning inventory and the purchases and sales during the year for Ilse's Garden: 20 units at $87 20 units at $93 Beginning inventory First purchase Second purchase Third purchase 90 units at $96 70 units at $108 During the year, Ilse's Garden, which uses a periodic inventory system, sold 110 units. Assuming Ilse's Garden uses FIFO periodic inventory procedures, the ending inventory cost is