At year-end, the perpetual inventory records of Anderson Co. indicate 60 units of a particular product in inventory, acquired at the following dates and unit costs:Purchased in August: 30 units at $750 per unit.Purchased in November: 30 units at $700 per unit.A complete physical inventory taken at year-end indicates only 50 units of this product actually are on hand.Under the LIFO flow assumption, the cost of this item to be included as inventory in the company's year-end balance sheet is