Hernandez Hardware uses the perpetual inventory method for its faucets. It has provided the following inventory information for October:

Oct. $1$ On hand, $40$ units @ $$80$ each $ $3,200$

Oct. $8$ Purchased $200$ units @ $83$ each $16,600$

Oct. $14$ Sold $190$ units @ $$175$ each $33,250$

Oct. $19$ Purchased $100$ units @ $$87$ each $8,700$

Oct. $28$ Sold $120$ units @ $$185$ each $22,200$

Hernandez Hardware has a $15\%$ effective income tax rate.

A$)$ How much is the cost of ending inventory on October $31$ and the cost of goods sold for October using FIFO?

B$)$ How much is the cost of ending inventory on October $31$ and the cost of goods sold for October using LIFO?

C$)$ How much will Hernandez Hardware save in income taxes if it uses LIFO?

D$)$ Calculate Hernandez Hardware$$s inventory$-$on$-$hand period under both LIFO and FIFO. Which method generates the $$better$$ inventory$-$on$-$hand$$ ratio?