Swifty Company's inventory records show the following data:

A physical inventory on December $31$ shows $3600$ units on hand. Swifty sells the units for $$13$ each. The company has an effective tax rate of $22\%.$ Swifty uses the periodic inventory method. Under the FIFO method, the December $31$ inventory is valued at

$$ $$33840$

$$ $$36400$

$$ $$32400$

$$25200$