Parrish Company has the following inventory units and costs: Number of units Cost per unit Beg. inventory, Jan. 1 7,000 $11 Purchase, June 19 10,000 $12 Purchase, Nov. 8 4,000 $13 If 8,000 units are on hand at December 31, what is the cost of the ending inventory under FIFO using a periodic inventory system? $113,000 $89,000 $104,000 $138,000 $100,000