Date Jan 14 17 25 29 375@ $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 LIFO method is: $6,570. $7.300 $7.800. $8,030