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

The firm uses the periodic inventory system, and there are $26$ units of the commodity on hand at the end of the year.

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

a$.$ $$1,626$

b$.$ $$5,523$

c$.$ $$1,289$

d$.$ $$1,274$