Swifty 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 385 $15 Jan. 14 17 25 29 230@ $12 230 $10 290$15 Swifty does not maintain perpetual inventory records. According to a physical count, 255 units were on hand at January 31 The cost of the inventory at January 31, under the LIFO method is: 3060. $2550. $2600. $2295