A company's inventory records report the following in November of the current year:

Date

Activities

Units Acquired at Cost

Units Sold at Retail

November $1$ Beginning inventory

$5$ units @ $$38=$$$190$

November $2$ Purchase

$10$ units @$$40=$$$400$

November $8$ Sales

$12$ units@ $$72$

November $12$

Purchase

$6$ units@ $$43=$$$258$

Using the LIFO perpetual Inventory method, what was the amount recorded in the cost of goods sold account for the $12$ units sold?

Multiple Cholce

$$434$

$$476$

$$498$

$$314$

$$372$