The following data represent the beginning inventory and, in the order of occurrence, the purchases and sales of Tina Star Company for an operating period.

	Units	Unit Cost	Total Cost	Units Sold	Units on Hand
Beginning Inventory	20	$116	$2,230		20
Purchase No. 1	20	124	2,480		40
Sale No. 1				30	10
Purchase No. 2	90	128	11,520		100
Sale No. 2				80	20
Purchase No. 3	70	144	10,080	___	90
Totals	200		$26,400	110

Assuming Tina Star Company uses FIFO periodic inventory procedures, the ending inventory cost is