$\backslash$table$[[$Date$,,$Purchases,Sales$],[$March $8,,,600$ units$],[$March $15,400,$units @ $$22$ each,$],[$March $22,400,$units @ $$24$ each,$],[$March $27,,,400$ units$]]$

Sanfillipo uses the periodic inventory system. According to a physical count, $600$ units were on hand at the end of March.

The cost of inventory at the end of March applying the LIFO method is:

Multiple Choice

$$14,000$

$$12,900.$

$$12,000.$

$$14,400.$