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

$\backslash$table$[[$Date$,$Activities,Units Acquired at cost$,$Units. Sold at Retail$],[$January $1,$Beginning inventory,$510$ units @ $$18=$$$9,180,],[$January $8,$Purchase,$490$ units @$$20=$$$9,800,],[$January $12,$Sale,,$900$ units @$$70],[$January $17,$Purchase,$550$ units @$$22=$$$12,100,],[$January $23,$Sale,,$375$ units@$$70],[$January $28,$Purchase,$610$ units @ $$24=$$$14,640,]]$

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

Multiple Choice

$$8,250.$

$$20,290.$