Sunland Bookstore had $450$ units on hand at January $1,$ costing $$9$ each. Purchases and sales during the month of January were as follows:

Date Purchases

Sales

Jan. $14$

$395$@$$15$

$17$

$280$@$$8$

$25280$@$$12$

$29$

$280$@$$16$

Sunland does not maintain perpetual inventory records. According to a physical count, $335$ units were on hand at January $31.$

The cost of the inventory at January $31,$ under the LIFO method is:

$$3015.$

$$4020.$

$$3800.$

$$2680.$