?Assuming Neer maintains perpetual inventory records, what should be the ending inventory cost at January 31, using the average cost inventory method, rounded to the nearest dollar?

Assuming Neer maintains periodic inventory records, what should be the ending inventory cost at January 31, using the average cost inventory method, rounded to the nearest dollar?

Balance at January 1 Purchases January 6 January 26 Sales January 7 January 31 Balance at January 31 A. $12,606 B. $12,284 C. $12,312 D. $12,432 Units 3.000 2.000 2.700 (2,500) (4,000) 1.200 Unit Cost Total Cost $29.310 $9.77 20,600 10.30 10.71 28,917