The following information was available from the inventory records of Swifty Corporation for January: Units Unit Cost Total Cost Balance at January 1 8,800 $9.75 $85,800 Purchases: January 6 5,800 10.21 59,218 January 26 8,100 10.67 86,427 Sales January 7 (7,600) January 31 (10,900) Balance at January 31 4,200 Assuming that Swifty uses a perpetual inventory system, what should be the cost of goods sold at January 31, using the LIFO method? $179,897 $198,568 $190,495 $277,000