Eneri Company's inventory records show the following data: Units Unit Cost Inventory, January 1 10,000 $9.20 Purchases: June 18 9,000 8.00 Nov. 81 6,000 7.00 A physical inventory on December 31 shows 4,000 units on hand. 25,000 units were available for sale. Eneri uses the periodic inventory method. Under the LIFO method, cost of goods sold is $28.000 $173.040 $178,000 $169,200