Venus Wholesale Co. started carrying a new product in December. Purchases and sales of this product during the month of December were: Dec 20 Purchased 100 units at $80 per unit. Dec 26 Purchased 80 units at $85 per units Dec 30 Purchased 80 units at $86 per unit The company sold 80 units on December 29. Assuming the LIFO flow assumption was in use, the perpetual inventory records would indicate cost of ending inventory at December 29 of: