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 Jan. 18 purchase 20 units at $10 per unit 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? O $600 $350 O $1,375 $520