Beginning Inventory, January 1 Inventory Purchase, January 5 Inventory Purchase, January 17 Inventory Purchase, January 25 O units 5 units @ $6 cost 10 units @ $8 cost 10 units @ $10 cost Sales, January 31 19 units @ $25 $0 $30 $80 $100 Beginning Inventory, February 1 6 units @ ? Inventory Purchase, February 12 10 units @ $12 cost $120 Inventory Purchase, February 22 10 units @ $14 cost $140 Sales, February 28 What is the LIFO RESERVE on January 31? O $22 $24 $20 $14 $18 18 units @ $30