Radakrishnan Corporation begins business in $20$X$5,$ decides to use LIFO costing, and makes the following purchases in $20$X$5$:

Radakrishnan's $205$ year$-$end physical count yields $4,600$ units, and its $206$ physical count yields $3,100$ units. What is Radakrishnan's

$206$ ending inventory? When calculating the cost per unit, round the calculated result to two decimal places $($for example, $$30\mathrm{.}10).$

$$128,423$

$$112,874$

$$122,481$

$$105,741$