Fine Wine Company uses a perpetual inventory system and has the following opening inventory, purchases and sales of inventory in April. Units Unit Cost Total Cost Beginning Inventory, April 1 8000 $11 $88,000 Purchase. Apr 9 12,000 $12 $144,000 Sale, Apr 12 15,000 2 Purchase, Apr 18 5,000 $13 $65,000 Using the above data, the Cost of Goods Sold under LIFO is $174,000 $172,000 $185.000 O $177,000