The following units of an item were available for sale during the year: Beginning inventory 44 units at $43

Sale 38 units at $60

First purchase 27 units at $45

Sale 22 units at $60

Second purchase 14 units at $47

Sale 13 units at $61

The firm uses the perpetual inventory system, and there are 12 units of the item on hand at the end of the year.

b. What is the total cost of the ending inventory according to LIFO? $