The Gold Company uses the periodic inventory system for accounting purposes, and it had the following information relating to its units of inventor) during 2023: January 1 - Inventory balance (4,000 units @ \$6.00 per unit) April1 1 - Purchased 2,000 units @ \$5.00 per unit May 1 - Returned 1,000 of the $5.00 units, purchased on April 1st September 1 . Purchased 6,000 units @ \$7.00 per unit November 1 - Purchased 5,000 units @ \$4.00 per unit The company conducted a physical measurement of ending inventory on December 31st and found that there were still 6,000 units on hand. Using the LIFO method of inventory valuation, the value of Gold's ending inventory on December 31, 2023, was: A) $27,000 B) $28,000 C) $36,000 D) $42,000