B Incorrect Question 5 ct ces and 0/2.5 pts Keck Co. had 300 units of product A on hand at January 1, 2021, costing $21 each. Purchases of product A during January were as follows: Date Units Unit Cost Jan. 10 400 $22 18 500 23 28 200 24 A physical count (i.e., periodic method) on January 31, 2021 shows 400 units of product A on hand. The cost of the inventory at January 31, 2021 under the LIFO method is $8,200. $9,400. $8,500. $8,900.