Calculate Miller Co.'s cost of goods sold using the inventory cost flow assumption that will show the lowest ending inventory balance for 2022. Hint: It is not necessary to figure out the number of units purchased on June 13 in order to answer this question.

Miller Co. reported the following inventory information for 2022: January 1: Miller Co. had inventory of 21,000 units with each unit costing $16.00 April 27: Miller Co. purchased 27,000 units of inventory with each unit costing $11.00 June 13: Miller Co. purchased ?????? units of inventory with each unit costing $9.00 September 2: Miller Co. purchased 19,000 units of inventory with each unit costing $6.00 December 16: Miller Co. purchased 32,000 units of inventory with each unit costing $3.00 During 2022, Miller co. sold 39,000 units of inventory to its customers. Calculate Miller Co.'s cost of goods sold using the inventory cost flow assumption that will show the lowest ending inventory balance for 2022. Hint: It is not necessary to figure out the number of units purchased on June 13 in order to answer this