Bonita Bookstore had 540 units on hand at January 1, costing $9 each. Purchases and sales during the month of January were as follows:

Date		Purchases	Sales
Jan. 14			405 @ $13
17		280 @ $8
25		280 @ $11
29			280 @ $15

Bonita does not maintain perpetual inventory records. According to a physical count, 415 units were on hand at January 31. The cost of the inventory at January 31, under the LIFO method is:

$4160.

$3735.

$4565.

$3320.