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The following lots of Commodity Z were available for sale during the year.

Line Item Description Units and Cost

Beginning inventory $8$ units at $$51$

First purchase $17$ units at $$55$

Second purchase $51$ units at $$57$

Third purchase $13$ units at $$64$

The firm uses the periodic inventory system, and there are $23$ units of the commodity on hand at the end of the year.

What is the ending inventory balance of Commodity Z using LIFO?

a$.$ $$1,173$

b$.$ $$1,233$

c$.$ $$1,402$

d$.$ $$5,082$