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

Jan 1 Inventory 11 units at 128 April 15 Purchase 136 units at 115 September 9 Purchase 28 units at 120

There are 43 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)