Sheffield Company's inventory records show the following data:UnitsInventory, January $110000$Purchases:June $189000$November $86000$UnitCost$$9\mathrm{.}008\mathrm{.}008\mathrm{.}00$A physical inventory on December $31$ shows $4100$ units on hand. Sheffield sells the units for $$14$ each. The company has an effective tax rate of $22\%.$ Sheffield uses the periodic inventory method. The weighted$-$average cost per unit is $$8\mathrm{.}17.$ $$8\mathrm{.}16\mathrm{.}0$ $$9\mathrm{.}10.$ $$8\mathrm{.}40.$