At May $1,2027,$ Sheffield Company had beginning inventory consisting of $220$ units with a unit cost of $$7\mathrm{.}00.$ During May, the company purchased inventory as follows:

$700$ units at $$7\mathrm{.}00$

$660$ units at $$7\mathrm{.}00$

The company sold $1200$ units during the month for $$14$ per unit. Sheffield uses the average$-$cost method. Using three decimals for the unit cost, the value of Sheffield's inventory at May $31,2027$ is

$$3920.$

$$9600.$

$$2660.$

$$5120.$