Kershaw Bookstore had 1,200 units on hand at January 1, costing 18 each. Purchases and sales during the month of January were as follows: Date Purchases Sales Jan.14 900 @ 28 600 @ 20 600 @ 22 25 29 600 @ 32 Kershaw does not maintain perpetual inventory records. According to a physical count, 900 units were on hand at January 31. The cost of the inventory at January 31, under the FIFO method is