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

$40$ units at $$91$ per unit

$73$ units at $$79$ per unit

$172$ units at $$62$ per unit

Sales for the year totaled $271$ units, leaving $14$ units on hand at the end of the year.

Ending inventory using the LIFO method is: