Simple Plan Enterprises uses a periodic inventory system. Its records showed the following:

Inventory, December $31,$ using FIFO $46$ Units @ $$18=$$$828$

Inventory, December $31,$ using LIFO $46$ Units @ $$14=$$$644$

$\backslash$table$[[$Transactions in the Following Year,Units,Unit Cost,Total Cost$],[$Purchase$,$ January $9,58,19,$$$1,102$