The following information was available from the inventory records of Alpha Company for January: Units Unit Cost Total Cost Balance at January 1 3,000 P9.77 P29,310 Purchases January 8 2,000 P10.30 P20,600 January 26 2,700 P10.71 P28,917 Sales January 9 (2,500) January 31 (4,000) Balance at January 31 1,200 Assuming that Alpha does not maintain perpetual inventory records, what should be the inventory at January 31, using the weighted average inventory method, rounded to the nearest peso? O P12,606. O P12,284. O P12,312. O P12,432. Assuming that Alpha maintains perpetual inventory records, what should be the inventory at January 31, using the moving-average inventory method, rounded to the nearest peso? O P12,432. O P12,606. O P12,312 O P12,284