At May 1, 2022, Vaughn Manufacturing had beginning inventory consisting of 310 units with a unit cost of $7. During May, the company purchased inventory as follows:

610 units at $7
920 units at $8
The company sold 1530 units during the month for $12 per unit. Vaughn Manufacturing uses the average cost method. The value of Vaughn Manufacturing's inventory at May 31, 2022 is (Round average cost per unit to 2 decimal places, e.g.