Bramble Company's inventory records show the following data:

A physical inventory on December $31$ shows $3700$ units on hand. Bramble sells the units for $$15$ each. The company has an effective

tax rate of $20\%.$ Bramble uses the periodic inventory method. If the company uses FIFO, what is the gross profit for the period?

$$159600$

$$158000$

$$152200$

$$154300$