Ayton's inventory records show the following data at January 31: Beginning inventory Jan. 1 65 units at $20 per unit Jan 12 purchase 15 units at $15 per unit 20 units at $10 per unit Jan. 18 purchase At January 31, 30 units are still on hand. What is the cost of the ending inventory at January 31 if Ayton uses the FIFO method? $520 $350 $1,375 $600