Assume that we use a perpetual inventory system and that five identical units are purchased at the following dates and costs:

April $5$ $ $10$

April $10$ $ $12$

April $15$ $ $14$

April $20$ $ $16$

April $22$ $ $17$

One unit is sold on April $25.$ The company uses the last$-$in$,$ first$-$out $($LIFO$)$ inventory costing method.

Identify the cost of the ending inventory on the balance sheet.