Bettencourt Clothing Corporation uses a periodic inventory system and the LIFO cost method. The company began $2024$ with the following inventory layers $($listed in chronological order of acquisition$)$:

$\backslash$table$[[\backslash$table$[[5,600$ units @ $$12$ per unit$],[8,600$ units @ $$14$ per unit$]],\backslash$table$[[$$$67,200$