Sheffield Company's inventory records show the following data: Units Unit Cost $9.20 10200 Inventory, January 1 Purchases: June 18 November 8 8600 8.00 6100 8.00 A physical inventory on December 31 shows 4200 units on hand. Sheffield sells the units for $13 each. The company has an effective tax rate of 20%. Sheffield uses the periodic inventory method. Under the LIFO method, cost of goods sold is $177840. O $172800. $172880. O $33600