A company purchased inventory as follows: 244 units at $7.30 366 units at $8.10 The average unit cost for inventory is O $8.10. O $7.30. O $7.70. $7.78. Sheffield Corp. has the following inventory data: July 1 7 22 Beginning inventory Purchases Purchases 32.0 units at $20.0 111.0 units at $210 16.0 units at $23.0 $640 2331 368 $3339 A physical count of merchandise inventory on July 30 reveals that there are 51.0 units on hand. Using the LIFO inventory method. the amount allocated to ending inventory for July is $1020 $1039 O $1173 O $1071