Widget Co uses periodic FIFO to account for its inventory. The following transactions of Widget S400 took place during the month of February. The opening inventory was 1,500 units at a cost of $7.00 each. Feb 3: purchased 1,200 units @ $6.00 each Feb 12: sold 1,000 units @ $23.00 each Feb 15: purchased 500 units @ $8.00 each Feb 23: sold 200 units @ $24.00 each What is the value of the ending inventory? $13,563 $13,300 $13,768 $14,000