Jack Company began the accounting period with inventory of 3,000 units at $30 each. During the period, the company purchased an additional 5,000 units at $36 each and sold 4,600 units. Assume the use of periodic inventory procedure. Cost of ending inventory using LIFO is:

Select one: a. $156,000. b. None of these. c. $104,400. d. $122,400. e. $114,750.