Quayle Bookstore had 500 units on hand at January 1, costing $9 each. Purchases and sales during the month of January were as follows: Purchases Date Jan Sales 380 @ $15 17 25 29 250 @ $10 250 $12 260 @ $17 Quayle maintains perpetual inventory records. According to a physical count, 360 units were on hand at January 31. The cost of the inventory at January 31, under the LIFO hodis: O $3.820 O $3,650 O $3,480 O $4100