The following information pertains to inventory for a company.

March $1$ Beginning inventory $=31$ units @ $$5\mathrm{.}30$

March $3$ Purchased $18$ units @ $4\mathrm{.}30$

March $9$ Sold $26$ units @ $8\mathrm{.}40$

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

Multiple Choice

$$120$

$$112$

$$138$

$$11$