A firm that uses a periodic system sells a single product that had a beginning inventory of $4,000$ units with a total cost of $$24,000.$ Early in the year, $7,000$ units were purchased at $$7$ each. At the end of the year there were $2,000$ units on hand. Using LIFO, what is the value of the ending inventory of $4,000$ units?

Multiple Choice

$$12,000$

$$13,000$

$$14,000$

$$24,000$