Sunland Bookstore had 470 units on hand at January 1, costing $9 each. Purchases and sales during the month of January were as follows: Date Purchases Sales Jan. 14 420 @ $14 17 250 @ $10 25 250 @ $11 29 240 @ $16 Sunland does not maintain perpetual inventory records. According to a physical count, 310 units were on hand at January 31. The cost of the inventory at January 31, under the FIFO method is: O $3410. O $3350. O $2790. O $3100