Windsor Sports began operations on January 2, 2025. The following stock record card for footballs was taken from the records at the end of the year. A physical inventory on Dicember 31,2025, reveals that 115 footballs were in stock. The bookkeeper informs you that all the discounts were taken. Assume that Windsor Sports uses the invoice price less discount for recording purchases. Compute the 2025 cost of goods sold using the LIFO method, (Round per unit and final answer to 2 decimal paces, e.g. 35.57 \). Cost of goods sold using the LIFO method