Whispering Corporation began operations on December 1.2024. The only inventory transaction in 2024 was the purchase of inventory on December 10,2024 , at a cost of $23 per unit. None of this inventory was sold in 2024. Relevant information is as follows. During the year, the following purchases and sales were made. Determine ending inventory using dollar-value LIFO. Assume that the December 2,2025, purchase cost is the current cost of inventory. (Hint: The beginning inventory is the base layer priced at $23 per unit.) (Round answer to 0 decimal places, e.g. 2,760 .) Ending inventory at dollar-value LIFO $