Home Purchases, Inc. started the year with no computers on hand and purchased 3,000 units on January 2 at a per-unit cost of $300, and another 3,000 units on January 31 at a per-unit cost of $400. In the period from February 1 through year-end, the company sold 5,000 units of this product for $450 per unit. (li). Assume that Home uses the LIFO flow assumption. The cost of the units remaining in inventory at year-end is: Select one: a. $300,000 O b. $400,000 O c. $450,000 d. $350,000