Kieklak Company has the following units and costs: ...............................Units .........Unit Cost Inventory, Jan. 1 .......5,000 .........$10 Purchase, June 19.. 10,000........ .$ 11 Purchase, Nov. 8 ......8,000 .........$ 12 If 4,000 units are on hand at December 31, what should be reported as ending inventory under LIFO using a periodic inventory system? $40,000 $44,000 $48,000 $208,000 $209,000 $212,000 $256,000