Ener Company's inventory records show the following data:Inventory, January $1$Purchases:Junc $18$November $8$Units$10,0009,0006,000$Unit Cost$$9\mathrm{.}208,007\mathrm{.}00$A physical inventory on December $31$ shows $4,000$ units on hand. Eneri sells the units for $$13$ each. The company has an effective tax rate of $20\%.$ Eneri uses the periodic inventory method. Under the LIFO method, cost of goods sold is $$173,040.$ $$28,000.$$$169\mathrm{.}200.$$$178,000.$