Castle TV$,$ Incorporated purchased $1,900$ monitors on January $5$ at a per$-$unit cost of $$161,$ and another $1,900$ units on January $31$ at a per$-$unit cost of $$266.$ In the period from February $1$ through year$-$end, the company sold $3,500$ units of this product. At year$-$end, $300$ units remained in inventory.

Assume that the replacement cost of this monitor at year$-$end is $$250$ per unit. Using last$-$in$,$ first$-$out $($LIFO$)$ flow assumption and the lower$-$of$-$cost$-$or$-$market rule, the ending inventory amounts to:

Multiple Choice

$$128,100.$

$$75,000.$

$$48,300.$

$$79,800.$