The units of an item available for sale during the year were as follows:

Jan 1 Inventory 13 units at 129 April 15 Purchase 138 units at 115 September 9 Purchase 26 units at 131.

There are 44 units of the item in the physical inventory at December 31. The periodic inventory system is used. Determine the inventory cost using the last-in, first-out (LIFO)