Oriole Bookstore had 490 units on hand at January 1 , costing $9 each. Purchases and sales during the month of January were as follows: Oriole does not maintain perpetual inventory records. According to a physical count, 215 units were on hand at January 31. The cost of the inventory at January 31 , under the LIFO method is: $1720 $2120. $2150. $1935