The following information was available from the inventory records of Bonita Industries for January: Units Unit Cost Total Cost Balance at January 1 9000 $11.80 $106200 Purchases: January 6 7000 9.40 65800 January 26 9.80 68600 7000 Sales January 7 4000) (11200) January 31 7800 Balance at January 31 Assuming that Bonita maintains perpetual inventory records, what should be the inventory at January 31, using the moving average inventory method, rounded to the nearest dollar? $81773. $81120 $74914 $81594