The following units of an inventory item were available for sale during the year:

Beginning inventory $9$ units at $$49$

First purchase $17$ units at $$55$

Second purchase $24$ units at $$59$

Third purchase $15$ units at $$57$

The firm uses the periodic inventory system. During the year, $48$ units of the item were sold.

The value of ending inventory using LIFO is

a$.$ $$1,322$

b$.$ $$881$

c$.$ $$441$

d$.$ $$1,102$