The following information was available from the inventory records of Vaughn Manufacturing for January: Units Unit Cost Total Cost Balance at January 1 8800 $9.80 $86240 Purchases: January 6 6200 10.32 63984 January 26 8000 10.71 85680 Sales January 7 (7600) January 31 (10900) Balance at January 31 4500 Assuming that Vaughn 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.) $46692. $46258. $47360. $46154.