A company has the following purchases and sales during February. Using the FIFO periodic inventory method, what is the cost of the $12$ units that are sold?

Date Activities Units Acquired at Cost Units Sold at Retail

February $1$ Beginning inventory $10$ units @ $$17=$ $$170$

February $3$ Purchase $20$ units @ $$19=$ $$380$

February $5$ Sales $12$ units sold