The records at the end of January of the current year for Young Company showed the following for a particular kind of merchandise:

Beginning Inventory at FIFO: $17$ Units @ $$16=$$$272$

Beginning Inventory at LIFO: $17$ Units @ $$12=$$$204$

$\backslash$table$[[,$Unit$],[$January Transactions,Units,Cost Total Cost,$],[$Purchase$,$ January $9,27,$$$14,$$$378$