Partridge Bookstore had 500 units on hand at January 1, costing $9 cach. 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 on hand at January 31. The cost of the inventory at January 31, under the LIFO method is: a. $3,285. b. $3,650. c. $3,900. d. $4,015. 21. Nick's Place recorded the following data: The weighted average unit cost of the inventory at January 31 is: a. $2.50. b. $2.75. c. $2.81. d. $3,400