anoly Bookstore had 400 units on hand at February 1, costing $8 each. Purchases and sales during the month of February were as follows: Date Purchases Sales 350 @ $12 Feb.. 10 15 25 28 150 $10 200 @ $11 240 @ $14 Partridge does not maintain perpetual inventory records. According to a physical count, 160 units were on hand at January 31 The cost of the inventory at January 31, under the LIFO method is: a. $1,280 b. $1,760 c. $1,800. d. $1,965