Maui Company reported the following inventory transactions for the month of September:

September $1$ Beginning Inventory $15$ units @ $$4\mathrm{.}00$ per unit

$9$ Purchased $60$ units @ $$4\mathrm{.}40$ per unit

$16$ Purchased $30$ units @ $$4\mathrm{.}20$ per unit

$27$ Purchased $45$ units @ $$4\mathrm{.}80$ per unit

$29$ Sold $100$ units @ $$6\mathrm{.}00$ per unit

Assuming first$-$in$,$ first$-$out $($FIFO$)$ inventory costing, the book value of inventory at the end of September was closest to:

Group of answer choices

$$50.$

$$237.$

$$214.$