Cooper Company has the following

units and costs: Units Unit Cost

Inventory, Jan. 1 8,000 $11

Purchase, June 19 13,000 12

Purchase, Nov. 8 5,000 13

If 9,000 units are on hand at December 31, what is the cost of the ending inventory under LIFO using a periodic inventory system?

$108,000

$113,000

$99,000

$100,000