Wild Inc. accounts for inventory using the dollar$-$value LIFO method. The following information is

available for years $1$ through $3.$

What is ending inventory for year $3$ using the dollar$-$value LIFO method?

Select one:

a$.$ $$10,764$

b$.$ $$11,478$

c$.$ $$10,823$

d$.$ $$12,223$