Hazelton Corporation uses a periodic inventory system and the LIFO method to value its inventory. The company began $2024$ with $$56,800$ in inventory of its only product. The beginning inventory consisted of the following layers:

$4,400$ units at $$5$ per unit $ $22,000$

$5,800$ units at $$6$ per unit $34,800$

Total $ $56,800$

During $2024,6,400$ units were purchased at $$7$ per unit and during $2025,7,800$ units were purchased at $$8$ per unit. Sales, in units, were $7,800$ and $13,600$ during $2024$ and $2025,$ respectively.

Required:

Calculate cost of goods sold for $2024$ and $2025.$

Disregarding income tax, determine the LIFO liquidation profit or loss, if any, for $2024$ and $2025.$