The following units of a particular item were available for sale during the year: Beginning inventory 30 units @ $45 Sale 19 units @ $72 First purchase 27 units @ $46 Sale 18 units @ $74 Second purchase 17 units @ $49 Sale 10 units @ $76 The firm uses the perpetual inventory system, and there are 27 units of the item on hand at the end of the year. What is the total cost of the ending inventory according to FIFO?