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: $18$ Units @ $$19=$$$342$

Beginning Inventory at LIFO: $18$ Units @ $$15=$$$270$

$\backslash$table$[[,,$Unit,$],[$January Transactions,Units,Cost,Total cost$],[$Purchase$,$ January $9,30,$$$17,$$$510$