The following information was available from the inventory records of Key Company for January:

 

 

	Units	Unit Cost	Total Cost
Balance at January 1	3,000	$         9.77	$ 29,310.00
Purchases:
Jan 01, 2022	2,000	10.30	20,600.00
Jan 22, 2022	2,700	10.71	28,917.00
Sales:
Jan 07, 2022	(2,500)
Jan 31, 2022	(4,200)
Balance at January 31	1,000

 

Assuming that Key uses the periodic inventory system, what should the inventory be at January 31, using the weighted-average inventory method, rounded to the nearest dollar?