ABC value its inventory using average cost method 1 jan 110 cost 5 each 3 jan sold 95 for 6 each 12 jan purchase 100 unit for 5.5 each 15 Jan purchase 50 unit for 5.75 each 20 jan sold 80 unit for 6$ each What should inventory be included at 31 Dec? 1- 442.42 2-453.9 3-480 4-470.08