Tori Amos Corporation began operations on December 1, 2013. The only inventory transaction in 2013 was the purchase of inventory on December 10, 2013, at a cost of $33per unit. None of this inventory was sold in 2013. Relevant information is as follows.

Ending inventory units
December 31, 2013	193
December 31, 2014, by purchase date
December 2, 2014	193
July 20, 2014	50	243

During the year 2014, the following purchases and sales were made.

Purchases	Sales
March 15	393units	at	$39	April 10	293
July 20	393units	at	41	August 20	393
September 4	293units	at	46	November 18	243
December 2	193units	at	49	December 12	293

Determine ending inventory using dollar-value LIFO. Assume that the December 2, 2014, purchase cost is the current cost of inventory. (Hint:The beginning inventory is the base-layer priced at $33per unit.)(Round answer to 0 decimal places, e.g. 2,760.)