Crane Bookstore had $450$ units on hand at January $1,$ costing $$10$ each. Purchases and sales during the month of January were as follows:

Date

Purchases Sales

Jan. $14$

$350$@$$13$

$200$@$$8$

$25$

$200$@$$12$

$29$

$200$ @ $$15$

Crane does not maintain perpetual inventory records. According to a physical count, $300$ units were on hand at January $31.$

The cost of the inventory at January $31,$ under the FIFO method is:

$$3600.$

$$3000.$

$$3200.$

$$2400.$