Problem $8-9($Algo$)$ LIFO liquidation $[$LO$8-4,8-6]$

A company reports inventory and cost of goods sold based on calculations from a LIFO periodic inventory system. The company$$s records under this system reveal the following inventory layers at the beginning of $2024($listed in chronological order of acquisition$)$:

$13,000$ units @ $$15$ $ $195,000$

$18,000$ units @ $$20360,000$

Beginning inventory $ $555,000$

During $2024,36,000$ units were purchased for $$25$ per unit. Due to unexpected demand for the company's product, $2024$ sales totaled $45,000$ units at various prices, leaving $22,000$ units in ending inventory.

Required:

Calculate the amount to report for cost of goods sold for $2024.$

Determine the amount of LIFO liquidation profit that the company must report in a disclosure note to its $2024$ financial statements. Assume an income tax rate of $25\%.$

If the company decided to purchase an additional $9,000$ units at $$25$ per unit at the end of the year, how much income tax currently payable would be saved?