23 33. Keck Co. had 300 units of product A on hand at January 1, 2017, costing $21 each. Purchases of product A during January were as follows: Date Units Unit Cost Jan. 10 400 $22 18 500 28 200 A physical count on January 31, 2017 shows 400 units of product A on hand. The cost of the inventory at January 31, 2017 under the LIFO method is [a] $9,400. [b] $8,900. (c) $8,500. [d] $8,200