The owner of Valley Inc. wants to maximize after$-$tax cash flows and is considering switching from FIFO. The following data are available for its first quarter of the year. Sales for the first quarter totaled $198$ units, and a physical inventory taken on March $31$ showed $90$ units available in inventory. Valley uses the periodic inventory system.

$\backslash$table$[[$Date$,,$Units,Unit Cost$],[$January $1($beginning inventory$),,54,$$$180$