The following lots of Commodity $Z$ were available for sale during the year.

Beginning inventory

First purchase

Second purchase

Third purchase

$11$ units at $$51$

$18$ units at $$52$

$53$ units at $$59$

$17$ units at $$65$

The firm uses the periodic inventory system, and there are $27$ units of the commodity on hand at the end of the year.

What is the ending inventory balance of Commodity $Z$ using LIFO?

a$.$ $$5,729$

b$.$ $$1,377$

c$.$ $$1,393$

d$.$ $$1,695$