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
November 8	6,000	7.00

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

$178,000.

$173,040.

$28,000.

$169,200.