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 unit Dec 27 Sold 80 units. Dec 28 Purchased 100 units at $90 per unit. The company used perpetual inventory system and sold each unit of the product for $120. Assuming the LIFO flow assumption was in use, the perpetual inventory records would indicate cost of goods sold at December 27 of: