Bonita Company's inventory records show the following data:

Units Unit Cost

Inventory: January $19800$ $$9\mathrm{.}00$

Purchases: June $1885008\mathrm{.}00$

November $860007\mathrm{.}00$

A physical inventory on December $31$ shows $3700$ units on hand. Bonita sells the units for $$14$ each. The company has an effective tax rate of $20\%.$ Bonita uses the periodic inventory method. Under the LIFO method, cost of goods sold is

Select answer from the options below

$$164900.$

$$164300.$

$$163500.$

$$34700.$