Beginning Inventory, January 1 Inventory Purchase, January 5 Inventory Purchase, January 17 Inventory Purchase, January 25 Sales, January 31 O units 5 units @ $6 cost 10 units @ $8 cost 10 units @ $10 cost 19 units @ $25 Beginning Inventory, February 1 Inventory Purchase, February 12 Inventory Purchase, February 22 $0 $30 $80 $100 6 units @? 10 units @ $12 cost $120 10 units @ $14 cost $140 Sales, February 28 18 units @ $30 What is the cost of goods sold for January, assuming the FIFO method? $172 $150 O $140 $154 $161