Company A has the following,

Inventory, Jan $1$: $8,000$ Units $($@ $$11/$Unit$)$

Inventory, June $19$: $13,000$ Units $($@ $$12/$Unit$)$

Inventory, Nov $1$: $5,000$ Units $($@ $$13/$Unit$)$

If Company A has $9,000$ units on hand a Dec $31,$ the cost of the ending

inventory under FIFO is$?$