The following information was available from the inventory records of Swifty Corporation for January:

				Units				Unit Cost			Total Cost
Balance at January 1					8800				$9.79			$86152
	Purchases:
		January 6			6100				10.32			62952
		January 26			8000				10.74			85920
	Sales
		January 7			(7500	)
		January 31			(11300	)
Balance at January 31					4100

Assuming that Swifty maintains perpetual inventory records, what should be the inventory at January 31, using the moving-average inventory method, rounded to the nearest dollar? (Round average cost per unit to 3 decimal places, e.g. 1.485.)

$42078.

$42591.

$42172.

$43150.