$1.$ Details of OCC Corp inventory balance and Cost of Good Sold are given below:

$ Million $20222021$

Inventory Balance $20321940$

Cost of Goods Sold $2234421998$

OCC uses LIFO for valuation of approximately $60\%$ of its inventory, and FIFO for the rest. LIFO reserve for $2022$ and $2021$ are respectively $ $205$ and $ $212.$

What would be inventory values respectively for $2022$ and $2021$ if FIFO was being used for inventory valuation?

a$.$ $ $2237$ and $ $2152$

b$.$ $ $1424$ and $ $1376$

c$.$ $ $1827$ and $ $1728$

d$.$ $ $2155$ and $ $2067$

e$.$ None of the above