A company's inventory records indicate the following data for the month of January:

Date Activities Units Acquired at Cost Units Sold at Retail

January $1$ Beginning inventory $410$ units @ $$18=$ $$7,380$

January $8$ Purchase $390$ units @ $$20=$ $$7,800$

January $12$ Sale $700$ units @ $$70$

January $17$ Purchase $450$ units @ $$22=$ $$9,900$

January $23$ Sale $325$ units @ $$70$

January $28$ Purchase $510$ units @ $$24=$ $$12,240$

If the company uses the LIFO perpetual inventory system, what would be the cost of the ending inventory?

Multiple Choice

$$7,150.$

$$16,790.$

$$14,630.$

$$19,780.$

$$20,530.$