Cathy Company began operations on January 1, 2021, and reported the following inventory records for the months of January and February: Beginning Inventory, January 1 Inventory Purchase, January 5 Inventory Purchase, January 17 Inventory Purchase, January 25 O units 5 units @ $6 cost $0 $30 10 units @ $8 cost $80 $100 10 units @ $10 cost Sales, January 31 Beginning Inventory, February 1 Inventory Purchase, February 12 Inventory Purchase, February 22 19 units @ $25 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 LIFO method? O $154 O $164 O $161