Wildhorse Corporation began operations on December 1, 2019. The only inventory transaction in 2019 was the purchase of inventory on December 10, 2019, at a cost of $ 24 per unit. None of this inventory was sold in 2019. Relevant information is as follows. Ending inventory units December 31, 2019 195 December 31, 2020, by purchase date December 2, 2020 195 July 20, 2020 50 245 During the year 2020, the following purchases and sales were made. Purchases Sales March 15 395 units at $ 29 April 10 295 July 20 395 units at 31 August 20 395 September 4 295 units at 34 November 18 245 December 2 195 units at 37 December 12 295 The company uses the periodic inventory method. Determine ending inventory using dollar-value LIFO. Assume that the December 2, 2020, purchase cost is the current cost of inventory. (Hint: The beginning inventory is the base layer priced at $ 24 per unit.) (Round answer to 0 decimal places, e.g. 2,760.)

Ending inventory at dollar-value LIFO $