Concord Company's inventory records show the following data:

$\backslash$table$[[,$Units,Unit Cost,$],[$Inventory: January $1,10000,$$$9\mathrm{.}00,],[$Purchases: June $18,9500,9\mathrm{.}00,],[,$November $8,5700,6\mathrm{.}00]]$

A physical inventory on December $31$ shows $4300$ units on hand. Concord sells the units for $$13$ each. The company has an effective tax rate of $18\%.$ Concord uses the periodic inventory method. Under the LIFO method, cost of goods sold is

$$171000.$

$$169600.$

$$170400.$

$$40100.$