Big Pine Sales reported the following information related to its inventory: # of units 10 Cost per unit $2.00 Total $20.00 73.50 35 2.10 Beginning inventory, Jan. 1 Purchase, Jan. 3 Purchase, Jan. 15 Purchase, Jan. 30 Totals 40 2.20 88.00 25 2.45 61.25 $242.75 110 During January, 83 units were sold. What is the cost of ending inventory, assuming that Big Pine Sales uses first in, first-out (FIFO) method of inventory valuation? $55.70 $187.05 $127.10 66565