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,$360$ units @ $$18=$$$6,480,],[$January $8,$Purchase,$340$ units@ $$20=$$$6,800.,],[$January $12,$Sale,,$600$ units@$$70],[$January $17,$Purchase,$400$ units@$$22=$$$8,800,-],[$January $23,$Sale,,$300$ units@$$70],[$January $28,$Purchase,$460$ units@ $$24=$$$11,040,]]$

If the company uses the LIFO perpetual inventory system, what is the value of cost of goods sold?

Multiple Choice

$$17,680.$