Venus Wholesale Company started carrying a new product in December. Purchases and sales of this product during the month were:

December $20$ Purchased $170$ units at $$87$ per unit.

December $26$ Sold $155$ units.

December $28$ Purchased $170$ units at $$96$ per unit.

At year$-$end, Venus restates the carrying value of its inventory using periodic last$-$in$,$ first$-$out $($LIFO$)$ costing procedures. Under periodic costing procedures, the last$-$in$,$ first$-$out $($LIFO$)$ cost of the inventory is:

Multiple Choice

$$16,230.$

$$15,555.$

$$14,790.$

$$17,625.$