The following information was available from the inventory records of Apollo Company for January: Unit Units Total Cost Cost Balance at January 1 3,000 P9.77 P29,310 Purchases January 8 2,000 P10.30 P20,600 January 26 2,700 P10.71 P28,917 Sales January 9 (2,500) January 31 (4,000) Balance at 1,200 January 31 Assuming that Apollo maintains perpetual inventory records, what should be the inventory at January 31, using the moving-average inventory method, rounded to the nearest peso? O P12,312. O P12,432. O P12,606. O P12,284