Altira Corporation uses the periodic inventory system. During its first year of operations, Walnut made the following purchases $($listed in chronological order of acquisition$)$:

$44$ units at $$106$ per unit

$71$ units at $$82$ per unit

$174$ units at $$65$ per unit

Sales for the year totaled $268$ units, leaving $21$ units on hand at the end of the year.

Ending inventory using the FIFO method is:

$$1,584.$

None of the options listed.

$$2,226.$

$$1,365.$

$$1,415.$