Partridge Bookstore had 500 units on hand at January 1, costing $9 each. Purchases during the month of January were as follows: Date Purchases Jan 17 250 @ $10 Jan 25 250 @ $11 Partridge uses the periodic inventory records. According to a physical count, 365 units were on hand at January 31. The cost of the ending inventory at January 31, under the LIFO method is