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 @ $$22=$ $$110$

November $2$ Purchase $10$ units @ $$24=$$$240$

November $8$ Sales

November $12$ Purchase

$6$ units @ $$27=$$$162$

$12$ units @ $$56$

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

$$202$

$$274$

$$284$

$$228$

$$306$