22 A business uses the first in first out (FIFO) inventory system. The following information is available. date details units per unit value $ 1 March 1200 10.00 opening inventory purchases sales 2000 12 March 22 March 26 March 10.20 3000 15.00 purchases 800 10.50 The inventory at 31 March could be sold for $10 800 What is the value of inventory to be included in the statement of financial position at 31 March? A $10000 B $10425 C $10440 D $10 800