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A building materials retailer uses a LIFO method of valuing its inventory. The company has just introduced a new product. The following is the activity for the first month of this new product. * Purchase of 3,000 units on the 2nd of the month at $5.00. * Purchase of 6,000 units on the 12th of the month at $4.80. * Purchase of 2,000 units on the 31st of the month at $5 60. * Sales of the product were 4,000 units on the 20th of the month. Using the periodic method, the ending value of the inventory would be
