The annual inventory of Lowest Price Retailers shows the following information for handheld computers: DATE QUANTITY COST TOTAL January 1 Beginning Inventory 350 $322 $112,700 February 8 Purchase 300 129 38,700 September 3 Purchase 550 269 147,950 November 2 Purchase 300 302 90,600 December 21 Purchase 50 124 6,200 Total available for sale 1,550 $396,150 If 839 handheld computers were in stock on December 31, find the value of the ending inventory using the FIFO method of inventory pricing. a. $113,209 b. $202,241 c. $170,141 d. $228,341