The following information was available from the inventory records of Key Company for February: Units Unit Cost Total Cost Balance at February 1 3,000 $9.77 $29,310 Purchases: February 6 2,000 10.30 20,600 February 26 2,700 10.71 28,917 Sales: February 7 (2,500) February 28 (4,200) 1,000 Balance at February 28 Assuming that Key uses the perpetual inventory system, what should the ending inventory be at February 28, using the moving-average inventory method, rounded to the nearest dollar? a) $10,237 b) $10,260 c) $10,360 d) $10,505