The following information was available from the inventory records of Sheffield Corp. for January: Units 8800 Unit Cost $9.76 Total Cost $85888 Balance at January 1 Purchases January 6 January 26 5800 8100 10.25 10.76 59450 87156 Sales January 7 January 31 Balance at January 31 (7400) (11300) 4000 Assuming that Sheffield does not maintain perpetual inventory records, what should be the twentory at January 31, using the weighted average inventory method, rounded to the nearest dollar? O $41060 O $41524 O $41818 O $40968