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$

$17$ units at $$53$

$24$ units at $$56$

$15$ units at $$62$

The firm uses the periodic system, and there are $26$ 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$.$ $$1,546$

b$.$ $$3,736$

c$.$ $$1,326$

d$.$ $$3,710$