The following information has been extracted from the records of Due North Sales $($DNS$)$ Co$.$:

January $1$ Beginning Inventory $550$ units @ $$26$ each

January $9$ Bought $1,000$ units @ $$28$ each

January $15$ Sold $1,200$ units @ $$40$ each

January $25$ Bought $800$ units @ $$30$ each

If Due North Sales $($DNS$)$ uses the FIFO cost flow assumption, under a perpetual method, the ending inventory value at January $31$st is:

Multiple Choice

$$32,750$

$$31,100$

$$33,800$

None of the other alternatives are correct

$$33,552$