Inventory records for Herb's Chemicals revealed the following:

March $1,2024,$ inventory: $1,950$ gallons @ $$9\mathrm{.}1$ per gallon $=$ $$17,745$

Purchases:

$\backslash$table$[[$March $10,790$ gallons @ $$9\mathrm{.}15,$March $5,590$ gallons,$],[$March $16,990$ gallons @ $$9\mathrm{.}20,$March $14,890$ gallons,$],[$March $23,790$ gallons @ $$9\mathrm{.}25,$March $20,690$ gallons,$],[,,,$March $26,890$ gallons$]]$

Ending inventory assuming LIFO in a perpetual inventory system would be:

Multiple Choice

$$13,206.$

$$13,326.$