A company reports the following beginning inventory and two purchases for the month of January, On January 26, the company sells 260 units. Ending inventory at January 31 totals 120 units. Units Unit Cost Beginning inventory on January 1 Purchase on January 9 Purchase on January 25 230 50 100 $ 2.10 2.30 2.44 Required Assume the perpetual inventory system is used and then determine the costs assigned to ending inventory when costs are assigned based on the FIFO method