Assume your company has the following inventory records:

January $1$ balance, $500$ units @ $$55$ per unit

Purchases:

January $10$: $500$ units @ $$60$ per unit

January $20$:$1,000$ units @ $$63$ per unit

Sales:

January $12$: $800$ units

January $28$: $750$ units

Find the value of ending inventory as of January $31,$ use FIFO periodic.

A$)26,750$

$($B$)28,350$

C$)92,150$

D$)93,750$