Altira Corporation provides the following information related to its merchandise inventory during the month of August 2021: Aug.1 Inventory on hand—3,400 units; cost $6.70 each.
8 Purchased 17,000 units for $6.90 each.
14 Sold 13,600 units for $13.40 each.
18 Purchased 10,200 units for $7.00 each.
25 Sold 12,600 units for $12.40 each.
28 Purchased 5,400 units for $5.80 each.
31 Inventory on hand—9,800 units.

Required:
Using calculations based on a periodic inventory system, determine the inventory balance Altira would report in its August 31, 2021.

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T-comm makes a variety of products. it is organized in two divisions, north and south. the managers for each division are paid, in part, based on the financial performance of their divisions. the south division normally sells to outside customers but, on occasion, also sells to the north division. when it does, corporate policy states that the price must be cost plus 20 percent to ensure a "fair" return to the selling division. south received an order from north for 300 units. south's planned output for the year had been 1,200 units before north's order. south's capacity is 1,500 units per year. the costs for producing those 1,200 units follow