A company reports inventory and cost of goods sold based on calculations from a LIFO periodic inventory system. The company's records under this system reveal the following inventory layers at the beginning of $2024($listed in chronological order of acquisition$)$:

$10,500$ units @ $$10$

$15,500$ units @ $$15$

Beginning inventory $,\backslash$begin$\{$tabular$\}\{$r$\}$

$$105,000\backslash$

$232,500\backslash$

$\backslash$hline

$\backslash$table$[[$$$337,500$