QUESTION 27 2 points Save Answe Partridge Bookstore had 500 units on hand at January 1, costing $18 each. Purchases and sales during the month of January were as follows: Date Jan. 14 Purchases Sales 375@ $28 17 25 29 250@ $20 250 @ $22 260 @ $32 Partridge does not maintain perpetual inventory records. According to a physical count, 365 units were on hand at January 31 The cost of the inventory at January 31, under the FIFO method is: 0 A, $6,570. OB.$8,030. C.$7,800 D.$7,300