Carla vista Inc. has the following inventory information for the month of January: Balance at January 1: 3100 units; $9.77 per unit; $30287 total cost Purchases: January 12 , 2200 units; $10.60 per unit; $23320 total cost January 26, 2700 units $10.31 per unit; $27837 total cost Sales January 17, (2400) units January 31, (4500) units Balance at January 31: 1100 units Assuming that Carla vista uses the perpetual inventory system, what is the inventory value after the on January 17 sale? Assume Carla vista uses the moving-average inventory method