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

Inventory, December $31,$ using FIFO $64$ Units @ $$27=$$$1,728$

Inventory, December $31,$ using LIFO $64$ Units @ $$23=$$$1,472$

$\backslash$table$[[$Transactions in the Following Year,Units,Unit Cost,Total Cost$],[$Purchase$,$ January $9,76,28,$$$2,128$