MacFarland Inc.s January 1 inventory consisted of 10 units @ $91 each. MacFarland shows the following data for 20X1: Date Purchases Sales February 2 15 units @ $106 each March 3 20 units May 12 20 units @ $115 each June 22 10 units @$119 each Sept. 13 23 units If MacFarland uses the perpetual method and moving-average costing, what is the value of its ending inventory on December 31? $1,420 $1,368 $1,330 $1,260 $1,293