Date J an 14 Purchases Sales 375 @$28 250@ $20 250@$22 260 @ $32 Partridge Bookstore had 500 units on hand at January 1, costing $18 each. Purchases and sales during the month of January were as follows: Partridge does not maintain perpetual inventory records. According to a physical count, 365 units were on hand at January 31. The cost of the inventory at January 31, under the FIFO method is: $6,570 $7.300. $7,800. $8,030 nse