The following information pertains to inventory for a company:

March $1$ Beginning inventory $=28$ units @ $$5\mathrm{.}10$

March $3$ Purchased $17$ units @ $3\mathrm{.}70$

March $9$ Sold $26$ units a $8\mathrm{.}90$

What is the cost of goods sold, assuming the company uses LIFO? $($Do not round your intermediate calculations. Round your answer to the nearest dollar amount.$)$

Multiple Choice

$$104$

$$96$

$$133$

$$109$