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

Beginning inventory $10$ units at $$49$

First purchase $19$ units at $$54$

Second purchase $28$ units at $$59$

Third purchase $15$ units at $$63$

The firm uses the periodic system, and there are $22$ units of the commodity on hand at the end of the year. What is the ending inventory balance at the end of the year according to the FIFO method?

a$.$ $$4,091$

b$.$ $$1,358$

c$.$ $$1,078$

d$.$ $$4,113$