The Zenith Company sells tablet computers for outdoor use that are waterproof, shock resistant and run on solar power. The following information has been extracted from the records of Zenith:

Jan 1: Beginning Inventory of 7,000 units @ $4 each

Jan 10: Bought 12,000 units @ $3

Jan 15: Sold 14,000 units @ $8

Jan 30: Bought 8,000 units @ $5

If Zenith uses the LIFO cost flow assumption and the periodic method for inventory, the cost of goods sold for January, is