Sheridan Bookstore had 480 units on hand at January 1, costing \$9 each. Purchases and sales during the month of January were as follows: Sheridan does not maintain perpetual inventory records. According to a physical count, 295 units were on hand at January 31. The cost of the inventory at January 31 , under the LIFO method is: $2765. $2655. $3190. $3000