Austin Company uses a pepetual inventory system. Assume the following data for $2009$:

Beginning inventory

March $18$ purchase

June $10$ sale

October $30$ purchase

December $31$ inventory balance

$10$ units at $$7$ each

$15$ units at $$9$ each

$20$ units at $$10$ each

$12$ units at $$11$ each

$17$ units

Under the LIFO method, the Costs of Goods Sold would be valued at:

a$)$ $$160$

b$)$ $$167$

c$)$ $$170$

d$)$ $$177$

And Under FIFO method, the endjng inventory would be valued at:

A$-160$

B$-167$

C$-170$

D$-177$