Splish has the following inventory data: July 1 Beginning inventory 5 Purchases 14 Sale 21 Purchases 30 Sale 36 units at $72 216 units at $67 144 units 108 units at $70 101 units Assuming that a perpetual inventory system is used, what is the cost of goods sold on a LIFO basis for July? O $16730 O $16670 O $16718 O $17150