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

Jan 1 Inventory 11 units at 129 April 15 Purchase 137 units at 117 September 9 Purchase 28 units at 121

There are 53 units of the item in the physical inventory at December 31. The periodic inventory system is used. Determine the inventory cost using the first-in, first-out (FIFO)