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 @ $$44=$ $$220$

November $2$ Purchase $10$ units @ $$46=$ $$460$

November $8$ Sales $12$ units @ $$78$

November $12$ Purchase $6$ units @ $$49=$ $$294$

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